https://www.taxtmi.com/highlights?id=87346 CESTAT determined that the importer failed to conclusively prove lack of knowledge regarding export of expired drugs. Despite multiple transactional relationships, the appellant could not substantiate claims of non-awareness. The tribunal rejected arguments about consignment value and re-importation timelines, noting Pipavav was not a notified port for medicine imports. The procedural irregularities and lack of definitive evidence led to a partial allowance of the appeal, with the matter to be referred to a regular bench for further adjudication under customs regulations. en-us Fri, 11 Apr 2025 08:40:01 +0530 Fri, 11 Apr 2025 08:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87346 CESTAT determined that the importer failed to conclusively prove lack of knowledge regarding export of expired drugs. Despite multiple transactional relationships, the appellant could not substantiate claims of non-awareness. The tribunal rejected arguments about consignment value and re-importation timelines, noting Pipavav was not a notified port for medicine imports. The procedural irregularities and lack of definitive evidence led to a partial allowance of the appeal, with the matter to be referred to a regular bench for further adjudication under customs regulations. Highlights Customs Fri, 11 Apr 2025 08:40:01 +0530 https://www.taxtmi.com/highlights?id=87346