Port restriction under Drugs & Cosmetics Rules satisfied where import was through prescribed sea port despite inland clearance.

Homeopathic medicines imported through Nhava Sheva complied with the port restriction in Rule 43A of the Drugs & Cosmetics Rules, 1945 because the import itself was effected through a prescribed sea port. Subsequent clearance from ICD, Patparganj, Delhi did not alter the place of import or create a violation. The Supreme Court decisions cited by the Revenue were inapplicable because they concerned the relevant date for rate of duty, not port-compliance requirements. The challenge therefore failed, and the importer's position was upheld.

---

---

Issues: Whether homeopathic medicines imported through Nhava Sheva but cleared from ICD, Patparganj, Delhi were in violation of the port restrictions under Rule 43A of the Drugs & Cosmetics Rules, 1945.

Analysis: The bills of entry showed that the goods were imported through Nhava Sheva, which is one of the ports prescribed for import of drugs by sea. The subsequent clearance of the goods from ICD, Patparganj, Delhi did not change the place through which the import was effected. The restriction in Rule 43A was satisfied because the import itself was through a prescribed port. The cited Supreme Court decisions were found inapplicable as they dealt with the relevant date for rate of duty and not with the port restriction issue.

Conclusion: The import was through a prescribed port and there was no violation of Rule 43A; the issue was decided in favour of the assessee.

Final Conclusion: The Revenue's challenge failed and the order upholding the importer's position was sustained.

---