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M/s. Swift Cleford Agency Pvt. Ltd. and M/s. Laborate Pharmaceuticals (India) Versus Commissioner of Customs (Mulund CFS & General) Mumbai

2016 (9) TMI 468 - CESTAT MUMBAI

Confiscation of goods – section 125 of the Customs Act, 1962 – denial of DEPB – imposition of penalty - Section 114(i) of the Customs Act, 1962 – attempt to export Alprazolam tablets without NOC as obtained by Narcotic Commissioner, Gwalior – statutory obligation to produce NOC – Held that: - It is surprised that when NOC is required which is known to the Appellant exporter as they themselves applied for the same, then why the same was not informed to Custom/CHA. This clearly shows the mala fide .....

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lant exporter either in respect of description of goods or value – penalty not imposed. - Imposition of penalty – CHA – involvement of CHA in the attempt to export the goods without NOC – Held that: - no mis-declaration found on the part of CHA. It was the client who suppressed the fact of NOC not from custom but also from CHA. On pointing out by the custom regarding NOC for Alprazolam tablet, the CHA immediately informed their client – no fault on the part of CHA – penalty not imposed on CH .....

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iled Shipping Bill No. 7124572 dated 14.7.2008 through other Appellant CHA M/s. Swift Cleford Agency Pvt. Ltd. for export of 750 cartons of following Pharmaceutical drugs.: (i) Filol Capsules - 100000 packs (ii) Mezol -C Capsules - 100000 packs (iii) Alprazolam Tablets (1.0 mg) - 10000 packs (iv) Alprazolam Tablets (0.5 mg) - 10000 packs (v) Quard Cream - 25000 tubes, (vi) Methyl Prednisolone Injection - 42000 Inj.& (vii) Navidoxine Tablet 100000 sheets. The aforesaid goods valued ₹ 31 .....

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ng Bill No. 7124572 dated 14.07.2008. After verification of the goods by Assistant Drugs Controller at Jawaharlal Nehru Customs House (JNCH), it was found that the goods Alprazolam Tablets (18 cartons valued at ₹ 1,05,952/-) is a Narcotic & Psychotropic substance and not permitted for export without NOC from Narcotic Commissioner, Gwalior (M.P.). However the appellant exporter could not produce NOC fro Narcotic Commissioner, CBN, Gwalior. During enquiry of the case, the appellants par .....

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r the same on 26.06.2008 before the goods were transported from the manufacturing unit at Panipat to Mumbai; that consignment was intent to be stored in a private warehouse in Mumbai till they get NOC from CBN, Gwalior; that due to communication gap with CHA and ignorance on the part of CHA, the goods were carted at CFS, Mulund without requisite NOC from CBN, Gwalior; that on 30/06/2008 the CHA informed them about statutory requirement; they anticipated that they will receive the NOC from CBN, G .....

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ce was issued to the appellant exporter, CHA, partners of appellant and Director of CHA proposing confiscation of 18 cartons of Alprazolam Tablets valued ₹ 1,05,952/- and penalties on all the noticees. In the adjudication, the adjudicating authority passed the following order: ORDER 24. In view of the above facts and findings, I pass the following order: (i) I confiscate 18 CTNs of ) Alprazolam tablets, FOB value ₹ 1,05,952/- absolutely since the importer failed to produce CBN, Gwali .....

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ty Thousand only) On M/s. Laborate Pharmaceutical (India) and penalty of ₹ 50,000/- (Rupees Fifty Thousand only) on the partners of M/s. Laborate Pharmaceutical (India) under Section 114(i) of the Customs Act, 1962. (v) I impose penalty of ₹ 25,000/- (Rupees Twenty Five Thousand only) on M/s. Laborate Pharmaceutical (India) and penalty of ₹ 25,000/- (Rupees Twenty Five Thousand only) on the partner of M/s. Laborate Pharmaceutical (India) under Section 114AA of the Customs Act, .....

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Ld. Consultant appearing on behalf of both the appellants submits that the appellant exporter was not aware that in respect of medicine namely Alprazolam tablets any NOC from CBN, Gwalior is required. When they came to know about this requirement, they applied for NOC on 26.06.2008 i.e. before dispatch of the goods from Panipat to Mumbai. Due to communication gap between the appellant and CHA, goods were carted at CFS, Bhiwandi and then Shipping Bill was filed for export. He submits that since t .....

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for penalty. In this support he relies upon the case law of Vetri Trading & Exports Vs. Commr. of Customs, Chennai 2008 (228) E.L.T. 447 (Tri.-Chennai). As regard penalty imposed upon other appellant CHA M/s. Swift Cleford Agency Pvt. Ltd., he submits that the dispute involved in the case is that the appellant exporter has not obtained NOC from CBN, Gwalior and produced the same before Customs authority. On this issue, no guilty is involved on the part of CHA. The CHA immediately, when came .....

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. Commissioner of Customs, New Delhi 2009 (247) E.L.T. 769 (Tri.-Del.). 4. Shri S.J. Sahu. Ld. Assistant Commissioner (A.R.) appearing for Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both the sides. The issue to be decided by me is whether the export goods namely Alprazolam tablets 18 cartons are liable for confiscation for want of NOC from CBN and consequent penalties. I find that there is no dispute that the goods, namely Alpraz .....

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Authority. It is only, when Assistant Drugs Controller at JNCH verified, it was revealed that there is no NOC and the same is required. It is surprised that when NOC is required which is known to the Appellant exporter as they themselves applied for the same, then why the same was not informed to Custom/CHA. This clearly shows the mala fide intention on the part of appellant. The conduct of the appellant clearly shows that they had intention to make an attempt of export of Alprazolam tablets wi .....

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