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 contravenes the prescribed import restriction and supports confiscation under the Customs Act, 1962. Rule 43A limits drug imports to specified places, and its requirements remain operative because the relevant list was amended to include Kolkata. Clearance through an unlisted place constitutes a substantive violation rather than a technical lapse. The treatment of redemption fine and penalty was regarded as lenient, and the appeals challenging confiscation were rejected. 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 contravenes the prescribed import restriction and supports confiscation under the Customs Act, 1962. Rule 43A limits drug imports to specified places, and its requirements remain operative because the relevant list was amended to include Kolkata. Clearance through an unlisted place constitutes a substantive violation rather than a technical lapse. The treatment of redemption fine and penalty was regarded as lenient, and the appeals challenging confiscation were rejected. Case-Laws Customs Thu, 29 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4552