TMI Blog2013 (11) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice was issued on 19.9.2007 when admittedly Rule 31 was not on statute book - when rule lapses on repeal of that rule without saving a clause, section 6 of the General Clauses Act does not apply to the same and proceedings already initiated under that provision of law cannot be continued - Even show cause notice was not issued upto 13.1.2007 when said rule was omitted. As such reference to the said rule in the show cause notice issued on 19.9.2007 when the said rule was not in existence and is against the settled principle of law, cannot be appreciated and impugned order cannot be upheld - Decided in favour of assessee. - C/487/2008-Cus - Final Order No. C/A/57367/2013-CU(DB) - Dated:- 23-7-2013 - Archana Wadhwa And Manmohan Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the orders through internet. The payment was also received through bank channels. In terms of provision of Rule 31 of the Standards of Weight and Measures (Packaged Commodity) Rules, 1997, that every export package shall comply with laws and regulations in force in the country to which such package is intended to be exported. 4. Revenue authority has entertained a view that United States Federation Food, Drug and Cosmetic Act prohibits the interstate shipment (which includes importation) of unapproved new drugs. Thus, the importation of drugs that lack FDA approval, whether for personal use or otherwise, violates the Act and is illegal. Inasmuch as the drugs exported by the appellants were not approved in USA and its import is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drugs are any drugs including foreign including foreign made versions of U.S. approved drugs that have not been manufactured in accordance with and pursuant to an FDA approval. Thus, the export of packages of drugs of M/s. Yatikaa Trading Co. To USA violated the provisions of Rule 31 of the Standards of Weight and Measures (Packaged Commodity) Rules, 1997. As per section 2 of the Customs Act, 1962 any goods the import or export of which is subject to any prohibited goods. As per section 113 (d) of the Customs Act, 1962 any goods attempted to be exported or brought within the limits of any Customs Area for the purpose of being exported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld.DR agrees that he is not able to procure any specific legislation vide which medicines in question stands debarred in USA. As such, we find that the entire case of the Revenue is based on assumption and presumption. There is no evidence that such medicine was bared. In such scenario, the provisions of Rule 31 of the Standards of Weight and Measures (Packaged Commodity) Rules, 1997 cannot said to have been violated. 8. In view of above and in any case, we find that said Rule 31 of the Standards of Weight and Measures (Packaged Commodity) Rules, 1997 was deleted from the statute book with effect from January, 2007 onwards. The show cause notice was issued on 19.9.2007 when admittedly Rule 31 was not on statute book. Hon'ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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