TaxTMI 
TaxTMI 
2019 (7) TMI 1088
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....CESTAT"), whereby the learned Tribunal set aside the order of the Commissioner (Appeals) and restored the order of the adjudicating authority and extended the time limit for the assessee to re-export the goods in question till 31.10.2013, if the goods were still available with the Customs Department. The relevant portion of the order of the learned Tribunal, discussing the facts and legal position with respect to the goods in question, which were imported by the assessee viz., red wine, white wine and extra virgin olive oil under the Bill of Entry dated 29.07.2011, is quoted below for ready reference. "11. I have considered submissions on both sides. I find that the Bill of Entry was filed on 29-07-2011. The Food Safety Standards R....
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.... c) The name and address of the Manufacturer. d) The Date of Manufacture e) "Best Before Date" or "Export Date" f) Batch No. Or Code No. g) Net weight or Volume h) If the imported product is not meeting with the labeling requirements given above, samples of such product shall not be sent to the laboratories for analysis." 12. The above instructions classified defects into rectifiable defects and others. One of the non rectifiable defects is the requirement of labeling "Best before date". This may not have applied for wines in view of the circular dated 20.05.2011. But, even for applying the provisions of the circular dated 20.05.2011, there was need for a label showing alcoholic conten....
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....ed upon the Division Bench Judgment of this Court in the case of M/s.Arena Impex and hold that there were defects in labelling and justifying the directions of re-export by the adjudicating authority. 3. On the other hand, Mr.Srinivas, learned counsel for the Revenue has submitted before us that firstly the Regulations were notified and came into force only on 05.08.2011, whereas the import in question was on a prior date, just a few days earlier ie., on 29.07.2011. He further submitted that the learned Tribunal was right in relying upon the decision of the Division Bench of this Court in " The Commissioner of Customs -Vs- M/s.Arena Impex in C.M.A.No.1088 of 2012 dated 08.10.2012, in which the Coordinate Bench of this Court has quoted in....
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....n though the Regulation itself became enforceable after the date of import in question. Therefore, the Assessee could not claim applicability of the same to the import in question on a prior date as a matter of right, even if the principles of adhoc guidelines dated 20.05.2011 was to be applied. 5. Learned Tribunal, in our opinion, was justified in finding that the defects in labeling, as pointed out by the adjudicating authority, were of non-rectifiable character and therefore, the goods in question could not be allowed to be imported into India and therefore re-export was directed. We also note that despite there being no interim order in the present appeal, which is pending since 2013, the directions of the Tribunal to re-export the g....