https://www.taxtmi.com/caselaws?id=256781 Imported condoms were found not liable to confiscation because the test report was invalid in law: the Drugs and Cosmetics Rules, 1945 required the bursting volume and pressure test to follow the sampling plan in Annexure III to Schedule R, but the prescribed sample size of 315 was not used and the laboratory tested only 45 pieces. As the statutory sampling procedure was not followed, the goods could not be treated as sub-standard on that report. Rule 141 also supported re-shipment, and the goods had in fact been re-exported. On that basis, confiscation and the consequential penalty were held unsustainable. en-us Wed, 24 Dec 2014 00:00:00 +0530 Tue, 23 Jun 2015 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256781 Imported condoms were found not liable to confiscation because the test report was invalid in law: the Drugs and Cosmetics Rules, 1945 required the bursting volume and pressure test to follow the sampling plan in Annexure III to Schedule R, but the prescribed sample size of 315 was not used and the laboratory tested only 45 pieces. As the statutory sampling procedure was not followed, the goods could not be treated as sub-standard on that report. Rule 141 also supported re-shipment, and the goods had in fact been re-exported. On that basis, confiscation and the consequential penalty were held unsustainable. Case-Laws Customs Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256781