https://www.taxtmi.com/caselaws?id=419523 A restriction under the Drugs and Cosmetics Act on manufacture, sale or distribution of specified drugs did not amount to a prohibition on export, because section 26A does not extend to export and Sibutramine hydrochloride was treated as a distinct salt outside the notification's wording. Goods already exported were also outside section 113(d) of the Customs Act, which applies to export goods intended to be taken out of India; on that basis, confiscation of the goods failed. As confiscation under section 121 depends on smuggled goods and the sale proceeds, and the penalties under sections 114(i) and 114AA, were derivative, they also could not survive. en-us Fri, 11 Mar 2022 00:00:00 +0530 Mon, 14 Mar 2022 07:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419523 A restriction under the Drugs and Cosmetics Act on manufacture, sale or distribution of specified drugs did not amount to a prohibition on export, because section 26A does not extend to export and Sibutramine hydrochloride was treated as a distinct salt outside the notification's wording. Goods already exported were also outside section 113(d) of the Customs Act, which applies to export goods intended to be taken out of India; on that basis, confiscation of the goods failed. As confiscation under section 121 depends on smuggled goods and the sale proceeds, and the penalties under sections 114(i) and 114AA, were derivative, they also could not survive. Case-Laws Customs Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419523