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TMI Blog2010 (10) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... of expiry of shelf life was liable to be upheld - appellant intends to retrieve milk from the re-imported powder, after taking requisite permission of Foods & Drugs authority - Accordingly decided in the favour of the assessee by way of remand - C/213/2010 - A/1704/2010-WZB/AHD - Dated:- 5-10-2010 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri P.M. Dave, Advocate, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The present appeal stand filed by the appellant against the impugned order of the Commissioner, vide which he has confiscated the re-imported Amul Full cream Milk Powder absolutely and has also imposed penalty of Rs. 5,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are not fit for consumption as the expiry date was over, they should not be cleared. Accordingly, the verbal query was made to the importer as regards expiry date printed on the tin. The appellant vide their letter dated 9-3-10 clarified that the product is sold with shelf life in different markets as per law set by local Government and as such expiry periods varies from country to country; in any case Full cream Milk Powder is not going to be sold by them in India; that they are not manufacturing Full cream Milk Powder for sale in India and the declarations on packages are also not as per the domestic standard requirement. Since the product is not marketable in Indian market, it will have to be cut open; they are providing food prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evention of Food Adulteration Act, 1954, must have a valid shelf life of not less than 60% of its original shelf life. The Commissioner then referred to provisions of Section 5 of Prevention of Food Adulteration Act, 1954 and Rule 32 of Prevention of Food Adulteration Rules, 1955 and Section 25 of Food Safety Standards Act, 2006. Based upon the same, he concluded as under : 5.4 As seen there-from as per the import policy, import of edible/food products are subject to all the conditions laid down in Prevention of Food Adulteration Act, 1954 and import of all these products will have to comply with the quality and packaging requirement as laid down in the subject Act. It further stipulates that compliance of these conditions are to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpiry date printed on the same. Further, the product in question stands held to be mis-branded inasmuch as the same is not complying with various provisions of Prevention of Food Adulteration Act, 1954. The learned advocate appearing for the appellant, submits that inasmuch as the goods were manufactured for export purposes and as such, were printed in accordance with their requirements, the non-printing of the same in accordance with the provisions of Prevention of Food Adulteration Rules, cannot be made the basis as the same is virtually impossible. As regards expiry of shelf life of the milk powder, he submitted that the Full Cream Milk Powder has no market in India and they are not going to sell the same in India. On being questioned as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd as against 60% of the normal rate of Basic Customs Duty, as contended by the appellant. 8. We also find merits in the appellant s contention that the milk having been exported earlier, have complied with the legal requirements of the imported country. On the re-import of the same, the conditions of Prevention of Food Adulteration Act, 1954 as regards batch number, lot number etc, cannot be fulfilled and the goods cannot be held to be mis-branded. Similarly, the condition of shelf life being not less than 60% of its original self life can be interpreted as being applicable in respect of food products imported for sale in the domestic market. In the present case, admittedly milk powder is not going to be sold by the appellant in the In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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