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of CESTAT adjudicated a dispute involving imported ink and ink-related consumables containing Methyl Ethyl Ketone (MEK). The tribunal determined that an NOC from the Narcotics Commissioner was not mandatory for importing goods containing MEK, as such goods were not explicitly prohibited under the RCS Order. Consequently, the tribunal set aside the confiscation order under section 111(d), rejected penalties under sections 112 and 114AA, and allowed the appellant's appeal. The decision emphasized the importance of proper classification and interpretation of regulatory requirements, ultimately providing relief to the importer by nullifying the previous administrative orders.
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