2013 (8) TMI 778

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..... GEMENT Per Archana Wadhwa: Both the appeals are being disposed of by a common order as the issue involved is identical. 2. The appellants imported vitamin C (ascorbic acid) vide Bill of Entries dated 16.5.11 through ICD, Loni. The import of drugs is freely importable only through the specified ports in terms of Customs instructions dated 22.1.2007 and the Boards circular No. 8/2010 dated 26.3.1 .....

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..... ug Controller General of India in terms of Circular No. 16/6/-06-DC dated 15.6.2007, no contravention sought to have been committed by them. 6. I have seen Board's Circular No. 8/2010-Cus dated 26.3.10. Para 5 of the said Circular reads as follows: 5. Board's Instructions vide F. No. 450/08/2007-Cus.IV, dated 22.1.2007 shall apply for import of drugs. In case of import of drugs noticed at places .....

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..... nd clearances are being given at one place, the same officer of CDSCO can give NOC to other customs facilities at the same place. Other ICDs can also be administratively allocated to existing office of CDSCO for giving NOC to imported drugs consignments and customs would permit clearances only on the basis of NOC issued by ADC. 8. Cumulative reading of Boards instructions and the instructions dat .....

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