https://www.taxtmi.com/caselaws?id=204630 Export of goods classified as drugs under the Drugs and Cosmetics Act did not require a no objection certificate from the Assistant Drug Controller, because the statutory scheme contained no export restriction or mandatory NOC requirement and the goods had previously been exported. Allegations of forged signatures on the certificate were not proved by expert or corroborative evidence, so the basis for treating the export as improper failed. In the absence of a valid foundation for confiscation under the Customs Act, the confiscation order and the consequential penalties on the exporter and other appellants could not be sustained. en-us Wed, 29 Sep 2010 00:00:00 +0530 Wed, 05 Jun 2013 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204630 Export of goods classified as drugs under the Drugs and Cosmetics Act did not require a no objection certificate from the Assistant Drug Controller, because the statutory scheme contained no export restriction or mandatory NOC requirement and the goods had previously been exported. Allegations of forged signatures on the certificate were not proved by expert or corroborative evidence, so the basis for treating the export as improper failed. In the absence of a valid foundation for confiscation under the Customs Act, the confiscation order and the consequential penalties on the exporter and other appellants could not be sustained. Case-Laws Central Excise Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204630