https://www.taxtmi.com/caselaws?id=88567 The tribunal ruled in favor of the importer, affirming their eligibility for notification benefits despite lacking a drug license at the time of import. The tribunal emphasized the importer's intent to manufacture Rifampicin with official approvals, even though the necessary license was obtained post-import. As the Collector did not order confiscation due to mitigating factors, penalty imposition was deemed unwarranted. The tribunal concluded that the importer's intent at the time of import was sufficient for availing the benefit under the notification, dismissing one appeal and allowing the other. en-us Fri, 06 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88567 The tribunal ruled in favor of the importer, affirming their eligibility for notification benefits despite lacking a drug license at the time of import. The tribunal emphasized the importer's intent to manufacture Rifampicin with official approvals, even though the necessary license was obtained post-import. As the Collector did not order confiscation due to mitigating factors, penalty imposition was deemed unwarranted. The tribunal concluded that the importer's intent at the time of import was sufficient for availing the benefit under the notification, dismissing one appeal and allowing the other. Case-Laws Customs Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88567