https://www.taxtmi.com/caselaws?id=419380 Imported deodorant was held not liable to confiscation where the goods had been examined, the competent drugs authority issued a no objection certificate, and the importer was registered under the Drugs and Cosmetics Act. The appellate forum accepted that there was no deliberate breach of the port restriction and that the consignment had in fact moved through a notified customs jurisdiction. On those facts, the administrative port condition did not justify adverse action, and the confiscation, redemption fine, and penalty were set aside. en-us Tue, 08 Mar 2022 00:00:00 +0530 Thu, 13 Oct 2022 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419380 Imported deodorant was held not liable to confiscation where the goods had been examined, the competent drugs authority issued a no objection certificate, and the importer was registered under the Drugs and Cosmetics Act. The appellate forum accepted that there was no deliberate breach of the port restriction and that the consignment had in fact moved through a notified customs jurisdiction. On those facts, the administrative port condition did not justify adverse action, and the confiscation, redemption fine, and penalty were set aside. Case-Laws Customs Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419380