Cocoa beans not satisfying quality standards re-exported; Fine & Penalty Reduced

Mondelez India Foods Ltd. Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that imported coco beans which didn’t satisfied the quality standards were permitted to re-export and accordingly, redemption fine and penalty imposed on the same reduced. Facts- The appellant imported ‘Cocoa Beans’ from Indonesia. The Authorized Officer subjected the Cocoa Beans to test under Clause 2.2 of the Food Safety and Standards (Contaminants, Toxins and Residues) Regulations, 2011 and a further test was conducted under the category of ‘Dry Fruits and Nuts’ under Clau...