https://www.taxtmi.com/caselaws?id=300078 Customs enforcement cannot override a specialised drugs regulatory regime where import control is entrusted to the competent drug authority. Customs classification alone cannot be used to invoke confiscation under the Customs Act for an alleged breach of the Drugs and Cosmetics Act and Rules. Where the goods entered through a permitted port and were transhipped to the designated place with approval of the competent authority, the movement did not amount to an unauthorised import breach. For warehoused imports by a 100% export oriented unit, confiscation proceedings based only on an alleged prohibition were not sustainable absent a breach found by the drug regulator. en-us Mon, 24 Feb 2020 00:00:00 +0530 Wed, 12 Jan 2022 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300078 Customs enforcement cannot override a specialised drugs regulatory regime where import control is entrusted to the competent drug authority. Customs classification alone cannot be used to invoke confiscation under the Customs Act for an alleged breach of the Drugs and Cosmetics Act and Rules. Where the goods entered through a permitted port and were transhipped to the designated place with approval of the competent authority, the movement did not amount to an unauthorised import breach. For warehoused imports by a 100% export oriented unit, confiscation proceedings based only on an alleged prohibition were not sustainable absent a breach found by the drug regulator. Case-Laws Customs Mon, 24 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300078