Imported food labelling requirements must be met at the time of import; later guidelines cannot cure defective declarations.

Imported food goods had to comply with the labelling requirements in force at the time of import under Rule 32 of the Prevention of Food Adulteration Rules, 1955, along with the relevant customs and health circulars. The package lacked the full manufacturer address and date of manufacture, and the best-before declaration did not cure that defect. Later FSSAI guidelines could not be applied retrospectively to earlier imports because administrative instructions operate prospectively. The Tribunal had no legal basis to authorise re-packing and re-labelling in a customs bonded premises, especially after shelf life had expired, so the confiscation order as modified by the appellate authority was restored.

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Issues: Whether imported food goods lacking the full address of the manufacturer and the date of manufacture could be permitted to be re-packed and re-labelled after import, and whether later FSSAI guidelines could dilute the mandatory requirements applicable at the time of import.

Analysis: The imported consignment was required to satisfy the labeling conditions then in force under Rule 32 of the Prevention of Food Adulteration Rules, 1955, together with the applicable customs and health circulars and notifications. The Court held that the package did not carry the full address of the manufacturer and the date of manufacture, and that the best-before declaration could not be relied on independently to cure that deficiency. It further held that the subsequent 2012 guidelines could not apply retrospectively to imports made earlier, since administrative instructions operate prospectively. The Court also found that the Tribunal had no basis to direct re-packing and re-labelling in a customs bonded premises in the absence of supporting legal authority, particularly when the shelf life had already expired.

Conclusion: The issue was answered in favour of the Revenue. The Tribunal's direction permitting re-packing and re-labelling was set aside and the confiscation order as modified by the appellate authority was restored.

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