https://www.taxtmi.com/caselaws?id=114993 The Tribunal allowed the appeal as a remand, directing the Commissioner of Customs (Appeals) to reconsider the case focusing on the therapeutic effectiveness and similarity of the imported drug to the exempted drug. The Tribunal emphasized the need for a thorough review, including a personal hearing for the appellant and keeping all issues open for consideration during the reassessment process. The reduction of the redemption fine and penalty by the Commissioner of Customs (Appeals) was noted but overshadowed by the fundamental issue of the drug discrepancy, leading to the decision for a fresh review. en-us Tue, 14 Sep 2004 00:00:00 +0530 Tue, 22 May 2012 17:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114993 The Tribunal allowed the appeal as a remand, directing the Commissioner of Customs (Appeals) to reconsider the case focusing on the therapeutic effectiveness and similarity of the imported drug to the exempted drug. The Tribunal emphasized the need for a thorough review, including a personal hearing for the appellant and keeping all issues open for consideration during the reassessment process. The reduction of the redemption fine and penalty by the Commissioner of Customs (Appeals) was noted but overshadowed by the fundamental issue of the drug discrepancy, leading to the decision for a fresh review. Case-Laws Customs Tue, 14 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114993