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    <title>2010 (10) TMI 260 - CESTAT, AHMEDABAD</title>
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    <description>Re-imported food goods were not to be treated as misbranded solely because they lacked domestic-market particulars such as batch or lot numbers, where they had originally been exported and their proposed handling required expert assessment. The Tribunal held that shelf-life conditions in the import policy had to be read in light of the intended use of the goods, and that destruction of valuable goods on technical objections was not justified without proper examination. Because the question of safe processing or retrieval fell within the competence of food authorities, absolute confiscation and penalty were not sustained at this stage, and the matter was remanded for fresh decision after expert opinion and permission were produced.</description>
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      <title>2010 (10) TMI 260 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=203572</link>
      <description>Re-imported food goods were not to be treated as misbranded solely because they lacked domestic-market particulars such as batch or lot numbers, where they had originally been exported and their proposed handling required expert assessment. The Tribunal held that shelf-life conditions in the import policy had to be read in light of the intended use of the goods, and that destruction of valuable goods on technical objections was not justified without proper examination. Because the question of safe processing or retrieval fell within the competence of food authorities, absolute confiscation and penalty were not sustained at this stage, and the matter was remanded for fresh decision after expert opinion and permission were produced.</description>
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