2019 (1) TMI 2014

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....he Respondent. ORDER The appellant claiming that he is a bona fide importer of 'wet dates' from UAE, submitted a Bill of Entry dated 3-6-2018 for import of 4,01,720 kgs. of the same. The imported articles were subjected to test/analysis and held to be not meeting the required parameters as per Food Safety and Standards Authority of India Act, 2006 (FSSAI); Rules and Regulations, 2011, by the....

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....pellant is before this forum. 2. Today when the matter came up for hearing, Shri M.P. Nazir, Ld. Consultant appeared for the assessee and Ld. DR, Shri M. Jagan Babu, AC, appeared for the Revenue. 3. I have considered the rival contentions, perused the documents and the orders placed on record. The appellant is a hapless importer of wet dates and before he could enjoy the fruit the ....