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2019 (3) TMI 964 - AT - CustomsImport of prohibited goods - import of drugs - Revenue entertained a view that the items in question being 'Homeopathic Medicines' are not permitted to be imported at Dadri - absolute confiscation - penalty - scope of SCN - Held that:- Having seen the Tariff Heading which covers 'Dental Cement', there is no merits in the above allegation of the Revenue in holding Dental Cement as Homeopathic Medicines - In any case and in any view of the matter, the notice raised dispute only in respect of the goods falling under said Tariff Item i.e. Dental Cement. There was no allegation in respect of the other items so imported by the appellant. In spite of that, the Adjudicating Authority has ordered absolute confiscation of all the items. The notice proposed confiscation of the goods on the basis of the same being Homeopathic Medicines whereas the Adjudicating Authority has travelled beyond the show cause notice and has confiscated the goods by holding the same as Medical devices covered by the definition of Drugs. It is well settled law that show cause notice is the basis for initiation of proceedings and it is not proper for any Adjudicating Authority to travel beyond the allegations made in the notice - Having accepted that such goods are not Homeopathic Medicines which was the basic charge against the notice, the Adjudicating Authority should have vacated the proceedings instead of moving ahead for confiscation of goods on an altogether different ground. The denial of import of the same at ICD Dadri is not in accordance with provisions of Rule 43A, Drugs and Cosmetics Rule, 1945 - appeal allowed - decided in favor of appellant.
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