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Issues: Whether import of homoeopathic medicines through a place not specified under Rule 43A of the Drugs and Cosmetics Rules, 1945 justified confiscation under Section 111(d) of the Customs Act, 1962.
Analysis: Rule 43A restricts import of drugs into India through specified places only, and the rule was not outdated since the relevant place list had been amended to include Kolkata by GSR 505(E) dated 18.07.2002. The imported goods were cleared through a place not covered by the rule, and the violation was treated as substantive rather than a mere technical lapse. The order also noted that the customs authority had already taken a lenient view in the matter of redemption fine and penalty.
Conclusion: The import contravened Rule 43A, confiscation under Section 111(d) was justified, and the appeals were rejected.