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TMI Blog2019 (7) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant Assessee. By the lapse of time, the uselessness and devaluation of these goods in terms of the labeling requirements, might have further gone up and therefore, the direction of re-export does not call for any interference in the present appeal filed by the Assessee. Appeal dismissed - decided against appellant. - C.M.A. No. 3427 of 2013 - - - Dated:- 2-7-2019 - Dr. Justice Vineet Kothari And Mr. Justice C.V. Karthikeyan For the Appellant : Mr.S.Krishnanandh For the Respondents : Mr.A.P.Srinivas JUDGMENT DR.VINEET KOTHARI, J. The assessee M/s.Kalra Exim Private Limited, Chennai has filed the present appeal, aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported food products. It is stated among other things in the said letter that PHO's / APHO's and Customs Officers are requested to check the labels of imported foods as per the provisions of the PFA Act and the Rules as made thereunder before the samples of such products are sent to the laboratories. As per clause (3), it is stated as follows:- (iii) The Port Health Officers / Airport Health Officers and Customs Officers are requested to examine the labels of all the imported food Products in their level itself. In case the deficiency on the label is not rectifiable, such products should not be allowed to be imported into India. The labeling requirements which are not rectifiable if the information relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeding. 13. So I set aside the order of Commissioner (Appeal) and restore the order of the adjudicating authority. However, the time limit for re-export of goods is extended till 31-10-2013 if the goods are still available with the customs department. 2. Learned counsel for the assessee Mr.Krishnanandh urged before us that the learned Tribunal has erred in setting aside the order of the learned Commissioner (Appeals), and not referring and relying upon the provisions of the Food Safety and Safety (Packing and Labelling) Regulations 2011, which was notified only on 05.08.2011. He submitted that under these regulations, the commodity in question viz., wine had certain relaxations and the defects in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal were justified in directing the re-export of the goods in question, whereas the Commissioner (Appeals) was not justified in giving the relaxation of the applicability of the said requirements on the basis of the relaxation given under the 2011 Regulations with respect to wine and alcoholic beverages under the provisions of the Notification dated 20.5.2011, relied upon by the learned counsel for the Assessee. 4. Having heard the learned counsel for the parties, we are of the considered opinion that the learned Tribunal was justified in applying the ratio laid down by the Division Bench of this Court in the case of M/s.Avenue Impex (supra) and holding that since the labeling defects which were of non-rectifiable chara ..... X X X X Extracts X X X X X X X X Extracts X X X X
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