https://www.taxtmi.com/caselaws?id=80801 Piperazine was treated as a canalised drug under Appendix 9 of the Import Policy AM 1982-83, and its sub-standard or non-pharmacopoeial quality did not alter its character as a drug. The import was therefore not permissible under OGL, and confiscation under section 111(d) was upheld. On penalty consequences, the absence of a section 112 penalty, the industrial use of the importer, and the surrounding circumstances justified moderation of the redemption fine, which was reduced from Rs. 27,000 to Rs. 15,000. en-us Wed, 20 Jun 1990 00:00:00 +0530 Mon, 20 Jun 2011 14:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80801 Piperazine was treated as a canalised drug under Appendix 9 of the Import Policy AM 1982-83, and its sub-standard or non-pharmacopoeial quality did not alter its character as a drug. The import was therefore not permissible under OGL, and confiscation under section 111(d) was upheld. On penalty consequences, the absence of a section 112 penalty, the industrial use of the importer, and the surrounding circumstances justified moderation of the redemption fine, which was reduced from Rs. 27,000 to Rs. 15,000. Case-Laws Customs Wed, 20 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80801