Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (3) TMI 418

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d No Objection Certificate for release of the goods after inspection, and the appellant was registered under the Drugs and Cosmetics Act. Thus, this called for no adverse action against the appellant. Appeal allowed - decided in favor of appellant. - Customs Appeal No. 51042 of 2020-SM - FINAL ORDER NO. 50221/2022 - Dated:- 8-3-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Vibha Narang, Advocate for the appellant Shri Pradeep Gupta, Authorised Representative for the respondent ORDER The issue in this appeal is whether the appellant has been rightly subjected to confiscation of goods being imported Assorted Deodorant valued at ₹ 28,51,851/- imported vide Bill of Entry dated 14.05.2018 at ICD, Garhi Harsar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that the importer had imported cosmetics in violation of the Drugs Cosmetics Rules, 1945 as import of drugs and cosmetics was not allowed at the said ICD port. The Drugs Controlling Authority gave No Objection Certificate for release of the consignment so far as Drugs and Cosmetic Act Rules was concerned, on hard copy of the bill of entry on 31.05.2018 as well online on EDI system. 4. Examination report given by shed officers and endorsed on the back of hard copy of the Bills of Entry which was countersigned by the CHA on behalf of the importer. It was found that the importer had imported cosmetics in violation of the Drugs Cosmetics Rules, 1945 as imports of drugs and cosmetics is not allowed through ICD, Garhi Harsaru (a non .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the goods were initially destined for clearance from ICD Patparganj which is one of the notified port under Rule 43A of the Rules, however, due to refusal of shipping line to accept the shipment for ICD, Patparganj, Delhi, the same had to be booked for ICD, Garhi Harsaru, Gurgaon. Admittedly, ICD Garhi Harsaru, is not a separate port but falls under jurisdiction of ICD, Patparganj Customs Commissionerate, hence is a part of ICD Patparganj. Further urged that the objective of drug regulatory system in the country, is to ensure availability of safe and effective quality of drugs or cosmetics; hence the notified ports have the facilities to conduct proper evaluation of the product before import. In the present case, appellant is registered u .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates