9911796707
TMI Blog2010 (10) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... ;As per facts on record, the appellant is engaged in manufacture of various milk products. During the month of Sept. 2008, they exported Amul Full cream Milk Powder to the Gulf Country, to fulfill their export obligations under the Export-Import Promotion Capital Goods scheme. However, due to recession in the Gulf market, the said Amul Full cream Milk Powder was re-imported by them. Accordingly, they filed two Bills of Entry on 24-2-10 for clearance of the said goods, by treating the same as re-imported goods in terms of provisions of Notification No. 94/1996-Cus., dated 16-12-96. The said notification permits re-import of the goods exported under Export Promotion Capital goods, subject to the condition that re-importation takes place withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their products in their own laboratory which is accredited by National Accreditation Board for testing and Technology Laboratory, Department of Science & Technology, Govt. of India. 4. The Revenue drew a sample from the product and sent the same for testing to the Public Analyst, Foods & Drugs Laboratory, Vadodara. The said authority vide his letter dated 23-3-10 opined as under : "The sample Amul Full Cream Milk Powder" is mis-branded as it do not comply with labeling provisions of Rule 32(e), (f) and (i) of Prevention of Food Adulteration Rules, 1955 and Prevention of Food Adulteration Act, 1954 in respect of Declaration of Lot/Code/Batch Identification, Month and Year of manufacture of Packing and Best before use respectively." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of any consignment which is governed by Prevention of Food Adulteration Act, 1954. It further provides that shelf life of such products should not be less than 60% of its original shelf life. As already mentioned herein before, the shelf life as given on the subject product imported, has already expired in Feb. 2010. Furthermore, as per Section 5 of the Prevention of Food Adulteration Act, 1954, no mis-branded food is allowed to be imported into India. As the subject goods do not comply with labeling provisions of Rule 32(e), (f) and (i) of the Prevention of Food Adulteration Rules, 1955 in respect of Declaration of Lot/Code/ Batch Identification, Month and Year of manufacture of Packing and Best before use respectively, it is mis-brande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expired milk powder, the learned advocate submitted that they would be able to retrieve the milk from the same, after taking necessary permission from the Food & Drugs Authority in compliance with the various Acts. However, he fairly agreed that they have not yet approached them and sought their opinion and permission for the said purpose. He submits that certain directions as regards the release of the product and their further processing in the presence and supervision of the authorities working under the specific provisions of Foods & Drugs Act & Rules, can be made. 7. We, however, find that the appellant have made no such efforts till date to seek the permission of the authorities under the Prevention of Adulteration Food Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittedly, the shelf life printed on the same has expired. If the appellant would not have come forward with the alternative plea of possibility of retrieving milk out of the powder in question, the decision taken by the Commissioner as regards absolute confiscation of the same on the ground of expiry of shelf life was liable to be upheld. However, the valuable goods worth more than Rs. 1 crore cannot be allowed to be drained because of technical objections of the Revenue that too about the conditions which are practically difficult to be followed. 9. In view of the above discussions, we feel that as the appellant intends to retrieve milk from the re-imported powder, after taking requisite permission of Foods & Drugs authority, we consider i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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