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2022 (3) TMI 418 - AT - CustomsConfiscation of goods - redemption fine - penalty u/s 112(a) of Customs Act - imported Assorted Deodorant - violation of provisions of the Drugs and Cosmetics Act read with the rules thereunder - HELD THAT:- There is no deliberate violation of the provisions of port of restriction by the appellant as the goods have been imported through Nava Sheva, which is a notified sea port and further ICD, Garhi Harsaru falls under the jurisdiction of Commissioner of Customs, ICD, Patparganj. Further, it is found that the competent authority under the Drugs and Cosmetics Act have issued ‘No Objection Certificate’ for release of the goods after inspection, and the appellant was registered under the Drugs and Cosmetics Act. Thus, this called for no adverse action against the appellant. Appeal allowed - decided in favor of appellant.
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