TMI Blog1998 (8) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the impugned order of the Collector of Customs, Mumbai II by which he has ordered confiscation of 60 M. Tons of Citric Acid Monohydrate valued at Rs. 17,98,107/- under Sections 111 (d) and 111 (m) of the Customs Act. The appellant have been given an option for redeeming the goods on payment of fine of Rs. 5 lakhs for re-exporting out of India. Penalty of Rs. 3 lakhs has also been imposed und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l not be used for medical or pharmaceuticals purposes. He further pointed out that such goods which are not meant for medical use fall under Schedule D to the Drugs and Cosmetics Rules and such goods are exempt from the provisions of Chapter III of Drugs and Cosmetics Act under Section 10 prohibiting the import of goods which is not of standard quality. Therefore the goods in question having been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placement of the orders with the suppliers, the Custom House has drawn sample from the consignment for testing and the tests report from the laboratory indicates the fact that the sample is not of standard quality and the sample does not comply with the IP specifications. This test result read with invoice description of the goods as of food grade would go to support the appellant s contention tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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