2001 (12) TMI 438

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....Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Commissioner confiscating under the proviso of clause (d) of Section 111 of the Act, a consignment each of streptomycin sulphate and amikacin sulphate. The consignments were found to be stored in the premises at Ghatkopar of Priyesh Damodia, the appellant's cousin. Priyesh Damodia attributed the owners....

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....edeemed on payment of fine and imposed penalty under Section 112 on the appellant. 2. The contention of the Counsel for the appellant is that the import policy at the relevant time permitted import of these goods by any person. The Commissioner has not accepted the contention raised before him by the appellant, that import of the goods was permitted by law. The argument runs as follows. Head....

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....is again free. 3. The Commissioner has not dealt with any of these arguments at all and concludes that the import of these goods is restricted. The Extra Pharmacopoeia by Martindale makes a distinction between streptomycin and streptomycin sulphate. The relevant entry in Condensed Chemical Dictionary indicates streptomycin to be "base that readily forms salts with anions. This indicates that....