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Confiscation of 45,120 kg Adulterated Vanaspati Ghee Upheld; Penalties Must Be Proportionate to Offense Committed.
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....Confiscation - redemption fine - penalty - import of Hydrogenated Vegetable oils (Vanaspati Ghee) - quantity of 45,120 Kg was found to be adulterated and unfit for human consumption - The action of the department in proposing for confiscating the goods and imposition of fine and penalties is legally tenable - the quantum of penalty and fine should be commensurate with the offence committed - AT....
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TaxTMI