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2013 (9) TMI 251 - AT - CustomsImport of goods (wine) - food safety - Labelling Requirement - Conditons Before Releasing the Goods - Assessee filed Bill of Entry was filed on 29-07-2011 - The Authorized Officer informed that the goods in question did not meet the labeling requirement under the Food Safety and Standards Act, 2006 and Rules, Regulations 2011 made thereunder and hence samples could not be drawn for further testing - The labeling requirements which were not met for each of the items – Held that:- The Food Safety Standards Regulations (Packaging and Labeling) Regulation 2011 notified on 01-08-2011 - But even prior to notification of the regulations administrative instructions were in force – Following M/S. AVENUE IMPEX Versus THE COMMISSIONER OF CUSTOMS [2014 (5) TMI 483 - MADRAS HIGH COURT]. One of the non-rectifiable defects was the requirement of labeling Best before date - This may not have applied for wines in view of the circular dated 20-05-11 - But even for applying the provisions of the circular dt 20-05-11, there was a need for a label showing alcoholic content which appears to have been not present - Labeling of ingredient list was also classified as a non-rectifiable defect. Assessee would have to comply with a number of conditions like providing details to comply with the local laws, at the time of the re-packing and the re-labeling of the said goods, in the customs bonded area, and goods to be subjected to necessary tests to make sure that the goods in question are fit for human consumption, before release of goods - The order of Commissioner (Appeal) was set aside - the matter was restored to the adjudicating authority - the time limit for re-export of goods was extended - Decided in favour of Assesse.
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