https://www.taxtmi.com/caselaws?id=89842 Citric acid monohydrate imported as food grade, and not intended for medical or pharmaceutical use, was treated as outside the scope of Chapter III of the Drugs and Cosmetics Act because the sample did not conform to Indian Pharmacopeia specifications and the invoice supported a food-grade description. On that basis, the regulatory prohibition under Section 10 did not apply, so confiscation under Section 111(d) of the Customs Act was not sustainable. The consequential redemption fine and penalty also could not stand, and the appeal succeeded. en-us Fri, 28 Aug 1998 00:00:00 +0530 Fri, 30 Sep 2011 10:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89842 Citric acid monohydrate imported as food grade, and not intended for medical or pharmaceutical use, was treated as outside the scope of Chapter III of the Drugs and Cosmetics Act because the sample did not conform to Indian Pharmacopeia specifications and the invoice supported a food-grade description. On that basis, the regulatory prohibition under Section 10 did not apply, so confiscation under Section 111(d) of the Customs Act was not sustainable. The consequential redemption fine and penalty also could not stand, and the appeal succeeded. Case-Laws Customs Fri, 28 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89842