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2013 (8) TMI 778 - AT - CustomsConfiscation of imported goods – redemption fine and penalty were imposed - It was an admitted fact that assesses had obtained NOC from Assistant Drug Controller – Held that:- Revenue’s stand of contravention of Customs law cannot be upheld - confiscation of the goods would not be justified in terms of Circular No. 16/6-DC - Cumulative reading of Boards instructions and the instructions issued by Drugs Controller General of India makes it very clear that if importer obtains NOC for import of the drugs through Ports other than specified ports, the importation cannot be held to be illegal - It was also an undisputed fact that representative sample of Vitamin C (ascorbic acid) were sent to Assistant Drug Controller and were found to be as per declaration - It was thereafter that Assistant Drug Controller issued NOC for release of the goods – order was set aside – decided in favor of assesse.
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