9911796707
TMI Blog2004 (4) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - Heard both sides. 2. Appellants filed this appeal against the Adjudication Order passed by the Commissioner of Customs. 3. The Commissioner of Customs has passed the following order :- "I have gone through the records of the case and submissions made by the importer during the personal hearing and through their various letters. There is no dispute that the goods are import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 112(a) of the Customs Act, 1962." 4. The contention of the appellants is that as per EXIM Policy for the year 2003-2004, the import of penicillin G. Potassium is not restricted. The Policy provides that the penicillin G. Potassium can be imported freely subject to registration and other requirements as administered by the Drug Controller General of India under the provisions of Drugs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quested for re-export of the goods but as their licence stands expired, therefore, the goods are under the control of customs authority. 5. The contention of the Revenue is that as per EXIM Policy, the goods in question are to be imported subject to the registration by the Drugs Controller under the Drugs and Cosmetics Act. Admittedly, the appellants were not registered under the Drugs and C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advance Licences issued by Directorate General of Foreign Trade, drugs imported after 1-4-2003 on Advance Licences issued by the DGFT, the requirement of will be exempted. 7. In the present case, the imports were made after 1-4-2003. This fact is not disputed by the Revenue. I find that as the restriction imposed in the EXIM Policy was relaxed by the Directorate General of Health Services b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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