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2013 (1) TMI 204

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..... on 21.11.2011 declaring the goods as L Argenine, not for medical use , that the Bill of Entry was assessed on second check basis with a direction to obtain NOC from the Assistant Drugs Controller, Chennai before clearance of the goods, that the importer could not obtain such NOC and hence submitted a representation dated 7.3.2012 to the Commissioner of Customs (Seaport Import) and the Assistant Commissioner of Customs (Group II), Customs House, Chennai seeking release of the goods in view of its limited shelf life and in the light of the Hon ble High Court s judgment dated 23.2.2012 in Writ Appeal No. 1559/2010 (Drugs Controller General & Another Vs. M/s. S. Kesrimal & Ors.), that they filed a Writ Petition No. 7443/2012 before the Hon ble .....

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..... view of the fact that identical goods imported by another party were released to them without NOC from the Drugs Control authorities. 3. In the present appeal, the appellant relies on a notarized document produced by the importer to the Deputy Drugs Controller, Chennai in support of their application for NOC. This document clearly stated that M/s. Safetab Life Science, Puducherry had placed orders on the importer for buying L-Argenine for manufacture of the drug ALGICARE. Therefore, the appellant submits that the respondent was mis-declaring as not for medical use . The grievance of the appellant is that this aspect was not considered by the Commissioner (Appeals). 4. The learned Deputy Commissioner (AR) has reiterated the above submissi .....

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..... rugs Control authorities was held to be unnecessary for the clearance of a similar commodity which was imported by M/s. S. Kesarimal declaring the goods not for medicinal use . The learned counsel points out that L Argenine has dual uses, medicinal and non-medicinal. The purchase orders placed on the respondent by M/s. Safetab Life Science, Puducherry has been cancelled and the goods will be used for non-medicinal purpose after its clearance. In such circumstances, the goods is liable to be accepted as Schedule D item and allowed to be cleared without production of NOC from the Drugs Control authorities. The declaration not for medical use in the Bill of Entry would per se satisfy the requirements of Rule 43 of the Drugs and Cosmetics Rules .....

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..... ai, which indicates that NOC was given to the said company to import 2000 kilograms of L Argenine from China for the purpose of sale to actual user for manufacture of health supplement ingredient. This NOC was issued on a condition that all the container of the goods should be labeled as not for medicinal use and to be used for manufacture of health supplement ingredient only . Obviously, the above letter was not placed before the Original authority and hence could not be considered.   7. For all the reasons stated above, I set aside the impugned order and allow this appeal by way of remand to the original authority for fresh adjudication of the goods after giving the party a reasonable opportunity of adducing evidence and of being pe .....

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