https://www.taxtmi.com/caselaws?id=187541 Imported medicines with residual shelf-life marginally below the threshold in the proviso to Rule 31 of the Drugs and Cosmetics Rules, 1945 were held not to justify confiscation and penalty where the competent authority's discretion to permit import remained relevant, the goods had complied at the time of shipment, and they had already been re-exported. On those facts, the customs consequences were considered unnecessarily harsh and were set aside, granting the importer relief from confiscation and penalty. en-us Thu, 21 Jan 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187541 Imported medicines with residual shelf-life marginally below the threshold in the proviso to Rule 31 of the Drugs and Cosmetics Rules, 1945 were held not to justify confiscation and penalty where the competent authority's discretion to permit import remained relevant, the goods had complied at the time of shipment, and they had already been re-exported. On those facts, the customs consequences were considered unnecessarily harsh and were set aside, granting the importer relief from confiscation and penalty. Case-Laws Customs Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187541