2009 (2) TMI 663

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....dent. [Order]. -  Heard both sides. Revenue filed this Appeal against the impugned Order whereby the Commissioner (Appeals) allowed release of the imported goods after affixing opaque paper on each food container indicating thereon the name and address of the importer, batch number, 'Best before date' indication and green symbol of vegetarian/non-vegetarian food. 2. The facts of....

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....r the Board's Circular No. 36/2001-Cus. dated 15-6-2001. The contention is that as the imported goods did not fulfil the labelling requirement under the Food Adulteration Act and Rules, the same are liable for confiscation. 3. The contention of the Respondents is that the Commissioner (Appeals) in the impugned Order following the earlier decision of the Tribunal in the case of Commissioner....