https://www.taxtmi.com/caselaws?id=4552 Import of homoeopathic medicines through a place not specified under Rule 43A of the Drugs and Cosmetics Rules, 1945 was treated as a substantive violation, not a mere technical lapse, because the rule restricts import of drugs into India only through specified places and the relevant place list had been amended to include Kolkata by GSR 505(E) dated 18.07.2002. On that basis, clearance through an -authorised place attracted confiscation under Section 111(d) of the Customs Act, 1962. The note also records that the customs authority had already adopted a lenient approach on redemption fine and penalty. en-us Thu, 29 Nov 2007 00:00:00 +0530 Sat, 12 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4552 Import of homoeopathic medicines through a place not specified under Rule 43A of the Drugs and Cosmetics Rules, 1945 was treated as a substantive violation, not a mere technical lapse, because the rule restricts import of drugs into India only through specified places and the relevant place list had been amended to include Kolkata by GSR 505(E) dated 18.07.2002. On that basis, clearance through an -authorised place attracted confiscation under Section 111(d) of the Customs Act, 1962. The note also records that the customs authority had already adopted a lenient approach on redemption fine and penalty. Case-Laws Customs Thu, 29 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4552