2021 (3) TMI 1165

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....tive (A.R.) for the Respondent ORDER The present appeal has been filed by the assessee against Order-in-Appeal No. 37/2020-TTN (CUS) dated 14.10.2020 passed by the Commissioner of Customs and Central Excise (Appeals), Tiruchirappalli. 2. Brief facts of the case are summarized as under: (i) The appellant had filed Bill-of-Entry No. 4836393 dated 09.09.2019 for the import of 252.74....

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....the importer applied for second examination, the FSSAI once again rejected the clearance vide RNCC No. 201900000199 dated 23.10.2019 under the provisions mentioned above. (v) After due process of law, the Adjudicating Authority vide Order-in-Original No. 76/2019-JC dated 13.12.2019 ordered confiscation of the above said imported cargo under Section 111 (d) of the Customs Act, 1962 read wi....

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.... before this forum. 4. When the matter was taken up for hearing, Shri A.K. Jayaraj, Learned Advocate, appeared for the assessee-appellant and Shri M. Jagan Babu, Learned Authorized Representative, appeared for the Revenue-respondent. 5. I have heard the rival contentions, perused the documents placed on record and also the various case laws relied upon during the course of hearing. 6.1 I ....

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....h was upheld by the Supreme Court as reported in 2018 (360) E.L.T. A.214 (S.C.). Following the said decision, I am of the view that the redemption fine imposed for re-export of the goods cannot sustain and requires to be set aside, which I hereby do." 6.2 In view of the foregoing, the redemption fine charged under Section 125(1) of the Customs Act, 1962 is unsustainable and the same is required....