Call to Waive Import Duties on Life-Saving Drug Amid Shortage

The court highlighted discrepancies in information regarding the Import Duty on Amphotericin B, a drug for treating Mucormycosis. It discussed the applicability of a customs duty waiver on life-saving drugs and urged the Central Government to consider waiving all Customs and other duties on the drug during the shortage period. The court directed communication of the order to relevant authorities for prompt decision-making and allowed clearance of Amphotericin B imports by accepting a bond from importers. It emphasized timely clearance of medicine consignments and allocation for Mucormycosis treatment, with the next hearing scheduled for further proceedings.

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Issues:
1. Discrepancy in information regarding the Import Duty on Amphotericin B.
2. Applicability of customs duty waiver on life-saving drugs.
3. Consideration of waiver of Customs and other duties on the import of Amphotericin B.
4. Communication of the order to relevant authorities.
5. Direction for clearance of imports of the medicine.
6. Assurance of timely clearance of medicine consignments.
7. Allocation of medicine for treatment of Mucormycosis.
8. Non-provision of data by a hospital for Mucormycosis patients.
9. Compliance with the information format requirement by the hospital.
10. Specific administration requirements for Amphotericin B.
11. Next hearing date set for further proceedings.

Analysis:
1. The judgment highlighted a discrepancy in information regarding the Import Duty on Amphotericin B, a drug used for treating Mucormycosis. Different parties presented varying percentages of duty, leading to confusion.

2. The applicability of a customs duty waiver on life-saving drugs was discussed. The notification No. 85/2017-CUS dated 14.11.2017 was cited, indicating a complete waiver for such drugs imported for personal use. However, concerns were raised regarding the conditions of the waiver.

3. Considering the critical need for Amphotericin B due to the Mucormycosis outbreak, the Court urged the Central Government to consider waiving all Customs and other duties on the import of the drug during the shortage period to ensure treatment availability.

4. The Court directed the communication of the order to the Central Board of Indirect Taxes and the Secretary (Finance) for prompt decision-making within the next few days.

5. To facilitate immediate access to the medicine, the Court directed that imports of Amphotericin B could be cleared by accepting a bond from importers without actual payment of duties until a final decision on duty waiver was made.

6. Assurance was given regarding the prompt clearance of all consignments of medicine needed for treating Covid-19 and Mucormycosis to avoid delays.

7. Allocation of the medicine for Mucormycosis treatment was discussed, ensuring further allocations for the petitioner and other patients at the hospital.

8. Concerns were raised about a hospital's failure to provide data on Mucormycosis patients, affecting the allocation process of the drug.

9. The hospital assured compliance with the newly implemented information format requirement, stating the collection of necessary patient data and specific administration requirements for the drug.

10. The next hearing was scheduled for further proceedings, indicating ongoing monitoring and actions to address the urgent medical needs arising from the Mucormycosis outbreak.

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