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TMI Blog2018 (7) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... ealth Officer (PHO) have given no objection for re-import of the goods - In the situation when there is no dispute that the goods re-imported are not the same, which have gone back and returned after re-labelling, it would be unfair to deny the benefit of the Notification to the appellant. The item was back to the supplier merely for rectification of label or otherwise - denial of the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eling as required by PFA Act, 1954. On re-importation after fresh labeling, the original authority held that the benefit of notification is not applicable to the appellant. In appeal, Commissioner (Appeals) vide the impugned order dated 3.6.2010 upheld the order of the original authority inter alia holding that the goods cannot be considered to be the same as that was re-exported. Hence this appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the case records. 5. From a perusal of the orders of the authorities below, there is no dispute that 336 cartons were ordered to be reexported for relabeling. This was got done by the importer. In the written submissions filed today, it is submitted that the manufacturer of the goods in Italy did not open the cartons and have merely affixed fresh labels on the cartons that such gelato mix was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the opinion that the item back to the supplier for rectification of label or otherwise'. 6. Taking all these facts into account, the denial of the benefit of notification to the importer is not just and proper.The impugned order is therefore set aside and the appeal is allowed with consequential relief, if any as per law. (Dictated and pronounced in open court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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