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2016 (1) TMI 1147 - CESTAT MUMBAIConfiscation - Re-export - Penalty - Held that: - the medicines had a residual shelf life that was below the threshold prescribed in the proviso to Rule 31 of Drugs and Cosmetics Rules, 1945 - the goods have already been sent out of the country and that the goods did meet the norms at the time of shipment - Appeal allowed
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