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TMI Blog2017 (2) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... t had paid at the time of import the amount of drawback claimed at the time of export along with interest thereon. The matter was adjudicated by the Additional Commissioner of Customs and it was held that the imported goods are not the same as claimed by the importer. Consequently, the Additional Commissioner denied benefit of Notification No. 94/96-Cus dated 16.12.1996 to the appellant holding that the said goods is not the same goods which were exported by the appellant. Since the Drugs & Cosmetics Act, 1945, Section 10(a) prohibits export of any drugs and cosmetics, which are not of a standard quality, the goods were confiscated absolutely invoking Section 111(d), 111(m) and 111(o) of the Customs Act, 1962. Destruction of the said goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port at the time of export. Identity of the goods cannot be established." He pointed out that the foreign supplier has put the second sticker on the said drum with the wrong batch no. but the original batch no. was available on the said drums. In these circumstances, the Additional Commissioner has wrongly held that the identity of the goods is not established. He further pointed out that Customs has since issued a Public Notice No. 6/2016 dated 13.1.2016 prescribing the procedure to be adopted in case of re-import of drugs etc. of non- standard quality. The said Circular prescribed as follows: - "2. As per CDSCO (Central Drugs Standard Control Organization) Guidance Document, the below mentioned procedure is mandatorily required to be f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods which do not correspond in respect of value or in any other particular with the entry made under this Act or in the case of baggage with the declaration made under section 77 in respect thereof, or in the case of goods under transshipment, with the declaration for transshipment referred to in the proviso to sub-section (1) of section 54; (o) any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer;" A perusal of the report of the examination appearing behind the Bill of Entry clearly shows tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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