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2014 (11) TMI 151 - AT - CustomsConfiscation of goods - Imposition of penalty - import of drugs - it was found that the labels are not matching to the labels of M/s. North China Pharmaceutical Victor Co. Ltd. of China. - Held that:- As per the licence obtained by the assessee, they were allowed to import the drugs manufactured by M/s. North China Pharmaceutical Victor Co. Ltd. of China. The Licence was granted to import the goods manufactured by the person mentioned in the licence. The licence has not cast the duty on assessee that they have to import the goods from the manufacturer directly. Further, I find that in this case, the assessee has taken every step to import the goods manufactured by M/s. North China Pharmaceutical Victor Co. Ltd. of China as per the condition of indent and invoice issued by the supplier. The assessee came to know only of the fraud when the goods were sent to the Drugs and Control Department for obtaining NOC. As the goods imported by them are as per the licence given to them by the Drugs & Control Department, they have taken every steps to comply with terms and conditions of the licence. relying on the decision of Oriental Containers Ltd. (2003 (3) TMI 126 - HIGH COURT OF JUDICATURE AT BOMBAY) the confiscation of the goods and levy of the penalty is not required and confiscation is also set aside - Decided against Revenue.
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