https://www.taxtmi.com/caselaws?id=353190 Imported cargo was initially treated as spurious because of a batch-number mismatch, but the laboratory report certified the samples as standard quality and compliant with prescribed specifications. In those circumstances, the alleged contravention was one that could be addressed under Rule 41 of the Drugs and Cosmetics Rules, requiring the importer to be given the option to export the goods to the country of manufacture where the defect was not remediable. The refusal to permit re-export was therefore unsustainable, and the request for re-export was allowed. The issue of penalty was left open for determination in statutory appeal. en-us Tue, 12 Dec 2017 00:00:00 +0530 Sat, 30 Jun 2018 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353190 Imported cargo was initially treated as spurious because of a batch-number mismatch, but the laboratory report certified the samples as standard quality and compliant with prescribed specifications. In those circumstances, the alleged contravention was one that could be addressed under Rule 41 of the Drugs and Cosmetics Rules, requiring the importer to be given the option to export the goods to the country of manufacture where the defect was not remediable. The refusal to permit re-export was therefore unsustainable, and the request for re-export was allowed. The issue of penalty was left open for determination in statutory appeal. Case-Laws Customs Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353190