Home Case Index All Cases Customs Customs + AT Customs - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1574 - CESTAT MUMBAIDrug Import - Confiscation of goods - Whether the imported goods, which bears a mark that the goods are “feed grade and not for medicinal/human use” being a drug can be imported without obtaining NOC from the Drugs Controller or not - Held that:- appellants are entitled for the benefit of exemption under Rule 43 of the Drugs and Cosmetics Rules, 1945 subject to the undertaking that the end use of the imported goods shall not for medicinal/human use and therefore, the goods are not liable for confiscation, accordingly, the impugned order is set aside. Appeal is allowed with consequential relief. The adjudicating authority is directed to release the impugned goods within seven days on receipt of this order on production of undertaking with regard to the end use - Decided in favour of assessee.
|