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2013 (12) TMI 1145 - CESTAT CHENNAINon clearance of goods from port - Import of 20kgs of Oats for home use - Denial of re packing of goods - Held that:- appellants have imported the consignment of Oats in 20 kgs. packs and the same bears the necessary details regarding the supplier’s name, brand, address and the date of expiry as April, 2012, before the consignment has been shipped from Argentina. The appellants are also undertaking to provide any other detalls required to comply with the local laws at the time of re-packing and re-labeling the impugned goods in the Customs bonded area before customs clearance. They are also undertaking to ensure that the Port health authorities are called upon to test the consignment before customs clearance is sought. As such, the prayer made by the appellants is very reasonable and there is no reason why the same should not be allowed. Accordingly, the impugned order is set aside and the customs authorities are directed to allow the appellants to re-pack and relable the impugned goods in a customs bonded premises, subject to mutual convenience. Thereafter, it would be open to the Port health authorities to test and certify the impugned goods. A fresh order may be passed by the original authority after the certification is done by the Port health authorities - Decided in favour of assessee.
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