2019 (1) TMI 2014

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....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 Regulatory/testing authority and accordi....

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....day 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 same was ordered to be re-exported. It is not....