1986 (11) TMI 234

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....o had appeared for the appellants had requested the Bench to proceed with the appeal on the basis of the-written arguments submitted by him. I heard Shri Pal, learned Departmental Representative. 3. The facts necessary for the disposal of this appeal are not in dispute and they lie in a narrow compass. The appellants M/s. Allana Sons Pvt. Ltd., imported 36 drums of Diethylene Diamine Tech. 62.6% valued at Rs. 1,71,441/-. They sought clearance against three licences which were transferred to the Export House which permitted import of raw materials, components, consumable stores and packing materials, subject, however, to the restrictions contained in sub-paras (a) to (l) of the Policy. A.M. 78. The Customs objected to the clearance o....

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.... drugs and pharmaceuticals and in the Board's order it was stated that IDPL would not import technical grade. If that be so, the Board committed an error in holding that goods imported were canalised during the relevant Policy; (iii) The Drug Controller has certified on the relevant Bill of Entry that the subject goods are not a drug; (iv) The Customs House has been releasing identical goods in the past; (v) The Import Policy for chemicals is given in Appendix 28, whereas the Import Policy for drugs and medicines is given in Appendix 19 of the Red Book Vol. I of A.M. 78. In para 3 at page 198 of Appendix 19 it has been clearly mentioned "import of other canalised items of drugs and medicines shown in Group C of Section III of this ....

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....t clearance no Public Notice has been issued and therefore the past practice should not be changed. Finally, it was prayed in the written argument that there may be refund of Rs. 17,000/-, the fine directed to be paid by the Court. 7. Shri Pal appearing for the Collector supported the orders passed by the Collector as well as by the Board. He submitted that the licence conditions clearly prohibited import of canalised item at the relevant time. The imported goods was canalised and it appears at Item No. 28 of Section III Group C of A.M. 78 Policy. In the Policy the description of the item is given as Piperazine and its salts. The entry is not qualified. It does not exclude any grade of Piperazine and therefore whether Piperazine is ....