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    <title>2013 (8) TMI 162 - CESTAT NEW DELHI</title>
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    <description>Imported goods with less than 60% residual shelf life were treated as prohibited under the Drugs &amp; Cosmetics Rules, 1945, leading to confiscation and permission for re-export on payment of redemption fine and penalty. The appellate authority had already reduced both amounts, and no further interference was warranted because the violation and confiscatory consequences did not justify additional leniency. The request for a further reduction in redemption fine and penalty was therefore rejected and the reduced appellate quantum was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=235867</link>
      <description>Imported goods with less than 60% residual shelf life were treated as prohibited under the Drugs &amp; Cosmetics Rules, 1945, leading to confiscation and permission for re-export on payment of redemption fine and penalty. The appellate authority had already reduced both amounts, and no further interference was warranted because the violation and confiscatory consequences did not justify additional leniency. The request for a further reduction in redemption fine and penalty was therefore rejected and the reduced appellate quantum was upheld.</description>
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      <pubDate>Thu, 20 Jun 2013 00:00:00 +0530</pubDate>
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