2004 (9) TMI 228

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....2003-Cus., dated 27-11-2003 by which the Commissioner (Appeals) has modified the Order-in-Original by setting aside the imposition of redemption fine. The Revenue contends that the appellants had imported 53.79 MT of Dates of Iranian origin valued at Rs. 3,38,661/-. On an analysis by the Port Health Officers, it was found that the imported dates did not conform with the existing food standards and....

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....s granted permission for re-exporting the goods. The learned Counsel prayed for reduction of fine. This was opposed by the SDR on the ground that the fine imposed by the original authority was very minimum. The fine was only Rs. 30,000/- and no penalty has been imposed which was less than 10% of the value of the goods, which had been valued at Rs. 3,38,661/-. 4. On our careful consideration, we a....