https://www.taxtmi.com/caselaws?id=768661 The CESTAT Ahmedabad held that an importer could not conclusively prove lack of knowledge regarding re-importation of expired medicines through Pipavav port, which is not notified for medicine imports. Two containers of medicines previously exported under DEPB benefits were found unclaimed at Pipavav port. The tribunal rejected arguments that expired drugs should have nil value and that re-importation exceeded the one-year limit, noting the period was extended to three years under Notification 135/99. The appeal was allowed in part, with the matter referred to a regular bench for further proceedings. en-us Tue, 08 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768661 The CESTAT Ahmedabad held that an importer could not conclusively prove lack of knowledge regarding re-importation of expired medicines through Pipavav port, which is not notified for medicine imports. Two containers of medicines previously exported under DEPB benefits were found unclaimed at Pipavav port. The tribunal rejected arguments that expired drugs should have nil value and that re-importation exceeded the one-year limit, noting the period was extended to three years under Notification 135/99. The appeal was allowed in part, with the matter referred to a regular bench for further proceedings. Case-Laws Customs Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768661