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2013 (3) TMI 145 - HC - CustomsImport of L-Leucine and L.Valine - whether or not Pharma and drug use - the petitioners have complied with the requirements as per Rule 43 read with schedule D of the Drugs and Cosmetics Rule, 1945. The respondents have simply relied upon certain admissions stated to have been made by the drug authorities before the learned Single Judge in W.P.No.14248 of 2011 and 14535 of 2011 for the purpose of coming to a conclusion that the materials referred to are to be treated as drugs for human use. Held that:- The law is well settled that a statutory rule cannot override the executive fiat as it has been held in K. Kuppusamy and another Vs. State of T.N. and others [1996 (2) TMI 468 - SUPREME COURT] - the writ appeals are allowed and the impugned orders in writ petitions are set aside with a direction to the first and second respondents to release the said goods to the petitioners on the declared value, on verification of proper compliance of rule 43 read with Schedule D of the Rules and the label, which has been affixed, and such exercise shall be effected within a period of two weeks from the date of receipt of copy of this order - Decided in favor of assessee.
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