2014 (11) TMI 863 - HC - Central Excise

Appeal admitted on goods confiscation, penalties, exemption denial under Drugs & Cosmetics Act

The High Court of Madhya Pradesh admitted the appeal regarding the confiscation of goods under the Drugs & Cosmetics Act, penalties, denial of ... Imports from China not through prescribed point of entry into India - Confiscation orders and penalty - 3,21,264 pieces of “Z” MAGNETISM FOR MEN DEODORANT BODY SPRAY” confiscated - Madhya Pradesh High Court admitted the appeal against the dcisioni [2013 (3) TMI 166 - CESTAT NEW DELHI] on the following substantial questions of law : - Whether the confiscation of goods under Section 111(d) and imposition of penalty under Section 112(a) by the Appellate Tribunal on the ground of violation of condition of the Drugs & Cosmetics Act is correct in view of the fact that the goods were found to be fit for imports after testing by the Drugs Controller? Whether the confiscation of goods and imposition of redemption fine/penalties were justified in view of the fact that the goods were warehoused in the Customs Bonded warehouse? Whether the Tribunal is correct in denying the exemption provided under Sl. No. 1 of Schedule 'D' of Drugs & Cosmetics Rules, 1945, on the ground that the term 'Substance' does not include cosmetic hence the provisions of point of entry under Rule 133 of Drugs & Cosmetics Rules, 1945 applies? Whether the Tribunal is correct in holding that the Nhava Sheva port is not the point of entry despite the facts that imported goods entered India through Nhava Sheva port, though cleared from ICD, Pithampur? The High Court of Madhya Pradesh admitted the appeal based on substantial questions of law regarding the confiscation of goods under the Drugs & Cosmetics Act, imposition of penalties, denial of exemption, and determination of the point of entry for imported goods. The respondent accepted notice and was provided with a copy of the amended memo of appeal.