https://www.taxtmi.com/caselaws?id=442798 Packaged commodities imported for industrial or institutional consumers are excluded from the retail-sale declaration regime under the Legal Metrology (Packaged Commodities) Rules, 2011, so clearance should not be denied merely for absence of a pre-existing retail declaration. Where the importer shows the goods are for such non-retail use and is willing to affix the prescribed "not for retail sale" label before release, the defect may be cured before home consumption. On that basis, absolute confiscation was considered unwarranted and release of the goods was permitted subject to compliance with the statutory labeling requirement. en-us Thu, 07 Sep 2023 00:00:00 +0530 Tue, 06 Feb 2024 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442798 Packaged commodities imported for industrial or institutional consumers are excluded from the retail-sale declaration regime under the Legal Metrology (Packaged Commodities) Rules, 2011, so clearance should not be denied merely for absence of a pre-existing retail declaration. Where the importer shows the goods are for such non-retail use and is willing to affix the prescribed "not for retail sale" label before release, the defect may be cured before home consumption. On that basis, absolute confiscation was considered unwarranted and release of the goods was permitted subject to compliance with the statutory labeling requirement. Case-Laws Customs Thu, 07 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442798