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2014 (5) TMI 206 - CESTAT MUMBAILevy of Duty - Re-import of 4-Amino-6 (Tri chloroethyl)-1, Benzene Di-sulphonamide - Notification of Duty free - Mis-declaration – Held that:- It is unable to agree with the contention of the Revenue that there was mis-declaration in the description - The chemical name of the drug was correctly written - It is just that the generic name was not mentioned, so this can be at the most a case of not writing the complete description - In fact, on the basis of the same description at the time of import, the Customs officials on their own sent the sample for clearance from the Assistant Drug Controller - In view of this position, there is no misdeclaration in the description of the goods. Prohibition relating to import - Held that:- There is no prohibition under the Import Policy for the import of the said item is allowed to be imported freely - Letter of the Assistant Drug Controller, dated 27.7.2009, is based upon the assumption that the goods have been manufactured by the respondents - The fact is that the respondents have acted only as a trader in respect of the said goods and the goods were procured from another manufacturer as described earlier - The goods had come under ARE-1 – Therefore, It cannot be said that the goods have been manufactured without proper licence. Offence of manufacturer u/s 18(c) punishable u/s 27(ii) of the Drugs and Cosmetics Act, 1940 – Held that:- Assistant Drug Controller's letter is based on the assumption that the goods have been manufactured by the respondents, which is not the case - Secondly, even if the manufacturer has committed an offence u/s 18(c) which is punishable u/s 27(ii) of the Drugs and Cosmetics Act, 1940, this would not imply that the goods imported are prohibited goods and are, therefore, imported in violation of Section 111(d) - In view of the above position, no infirmity in the impugned order – Decided against Revenue.
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