Home Case Index All Cases Customs Customs + AT Customs - 2023 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 462 - AT - CustomsWrongful availment of benefit of Duty Drawback - export of spurious drugs - requirement for obtaining “NOC” from the Drug Controller or not - Confiscation - redemption fine - penalty - HELD THAT:- It is evident that there was no requirement of “NOC” from the Drug Controller in respect of export consignment vide Shipping Bill No. 7099329 dt. 16.04.2016 filed by the appellant for export of drugs to Liberia. Further, the evidence led satisfies that the appellant was a genuine manufacturer duly licensed to manufacture and export of drugs. Further, even from the test report of CDSCO, Mumbai, out of the three drugs, two drugs namely B-CO syrup and Sabtron have been found to be of standard quality. Thus, the whole proceedings by the Customs Authority for confiscation are vitiated. Appeal allowed.
|