2016 (1) TMI 1002

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....u, Assistant Commissioner (AR) ORDER Per Raju The appellant, M/s Modern Dairies Ltd. had exported 'cheese curd' to M/s Forsan Foods & Consumer Products Co. Ltd. of Saudi Arabia. The said goods were returned by the buyer as the same were rejected due to quality deficiency. On re-import, the said goods were subjected to mandatory FSSAI test and it was revealed that the goods did not....

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....rch Institute (Dairy Technology Division), Karnal. They also relied on the decision of the Hon'ble Bombay High Court in Customs Appeal no. 65-68, 76 of 2007 and Writ Petition no. 3536, 3888, 3647, 4657, 4099, 4878 of 2007 in case of M/s Amrit Vanaspati Co. Ltd. and also on decision of CESTAT in the case of M/s Gujarat Co-operative Milk Federation Ltd. - 2011(265)ELT 399 (T). 2. After consid....

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....he order of the Additional Commissioner before Commissioner (Appeals), who rejected their appeal. Aggrieved by the said order, the appellants are in appeal before the Tribunal. Aggrieved by the said order, the applicants are in appeal before this Tribunal. 3. In their appeal, the appellants argued that the impugned goods are not food as provided under section 3(j) of FSS Act and, therefore, the....

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.... the definition of Food under section 3(j) of FSS Act and, therefore, the question of failing the quality test under the said Act does not arise. It was also argued that "Coliform count" on which the impugned goods had failed, can be easily rectified. They had submitted evidence in this regard in shape of Affidavit and opinion. The same has not been considered in the impugned order. 4. The lear....