https://www.taxtmi.com/caselaws?id=792186 A controlled-substance entry in Schedule-B was not extended to preparations containing Ergotamine because the schedule expressly listed Ergotamine and its salts, and the product was treated as a preparation rather than the controlled substance itself; therefore, no No Objection Certificate was required for export. Penalty under the Customs Act could not be imposed on the customs broker for the alleged breach of the Customs Broker Licensing Regulations because the Regulations contained their own penalty mechanism, making the residuary provision inapplicable. The appeal was allowed and the penalty order was set aside. en-us Fri, 22 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792186 A controlled-substance entry in Schedule-B was not extended to preparations containing Ergotamine because the schedule expressly listed Ergotamine and its salts, and the product was treated as a preparation rather than the controlled substance itself; therefore, no No Objection Certificate was required for export. Penalty under the Customs Act could not be imposed on the customs broker for the alleged breach of the Customs Broker Licensing Regulations because the Regulations contained their own penalty mechanism, making the residuary provision inapplicable. The appeal was allowed and the penalty order was set aside. Case-Laws Customs Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792186