https://www.taxtmi.com/caselaws?id=202668 Imported citric acid monohydrate marked as BP grade could not be detained under the Drugs and Cosmetics regime merely because an NOC or import licence was presumed necessary. The decisive factor was the importer's declared end use and repeated certification that the goods were for non-medicinal, industrial sale; the BP suffix indicated grade or quality and did not by itself prove medicinal use. Rule 43 and Rule 123 did not justify insisting on additional certification, and captive consumption was not a valid basis on the governing rules or circular. Release was therefore warranted on the stated undertaking and purchaser details. en-us Wed, 22 Dec 2010 00:00:00 +0530 Wed, 05 Jun 2013 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202668 Imported citric acid monohydrate marked as BP grade could not be detained under the Drugs and Cosmetics regime merely because an NOC or import licence was presumed necessary. The decisive factor was the importer's declared end use and repeated certification that the goods were for non-medicinal, industrial sale; the BP suffix indicated grade or quality and did not by itself prove medicinal use. Rule 43 and Rule 123 did not justify insisting on additional certification, and captive consumption was not a valid basis on the governing rules or circular. Release was therefore warranted on the stated undertaking and purchaser details. Case-Laws Customs Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202668