https://www.taxtmi.com/caselaws?id=126426 Imported goods found to be brought in contravention of section 10(a) of the Drugs and Cosmetics Act, 1945 and the rules made thereunder were liable to confiscation under section 111(d) of the Customs Act, 1962, and confiscation was upheld. However, the redemption fine and penalty were treated as excessive because the importer was a 100% Export Oriented Unit, two consignments had already been released, substantial demurrage had accrued, there was no material showing deliberate irregularity, and re-export had been permitted. On that basis, the monetary liabilities were reduced. en-us Mon, 01 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 14:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126426 Imported goods found to be brought in contravention of section 10(a) of the Drugs and Cosmetics Act, 1945 and the rules made thereunder were liable to confiscation under section 111(d) of the Customs Act, 1962, and confiscation was upheld. However, the redemption fine and penalty were treated as excessive because the importer was a 100% Export Oriented Unit, two consignments had already been released, substantial demurrage had accrued, there was no material showing deliberate irregularity, and re-export had been permitted. On that basis, the monetary liabilities were reduced. Case-Laws Customs Mon, 01 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126426