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2018 (10) TMI 572 - HC - CustomsImport of restricted item - various categories of skin shave gel in semi liquid form - absolute confiscation - penalty - Held that:- Apparently, the petitioner had in the past been resorting to imports at ICD Tughlakabad from where its goods were cleared. Although, there seems to be some merit in the argument that it was compelled to import the goods at ICD Dadri on account of CONCOR’s decision (for which some kind of generic approval appeared to be forthcoming from the Assistant Drug Controller), nevertheless, it cannot claim ignorance of Rules 43A/113 which continue as it were unamended. The decision of the Customs Authorities with respect to the lawfulness of imports at ICD Dadri per se cannot be faulted - absolute confiscation not justified - the penalty imposed (to the tune of 100%) appears to be excessive. The petitioner is at liberty to move the concerned Commissioner of Customs, Noida for appropriate orders to redeem the goods for the purposes of re-export - petition disposed off.
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