2004 (4) TMI 336

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....gh, JDR, for the Respondent. [Order]. -  Heard both sides. 2. Appellants filed this appeal against the Adjudication Order passed by the Commissioner of Customs. 3. The Commissioner of Customs has passed the following order :- "I have gone through the records of the case and submissions made by the importer during the personal hearing and through their various letters.....

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....- (Rupees one lakh only) on the importer under Section 112(a) of the Customs Act, 1962." 4. The contention of the appellants is that as per EXIM Policy for the year 2003-2004, the import of penicillin G. Potassium is not restricted. The Policy provides that the penicillin G. Potassium can be imported freely subject to registration and other requirements as administered by the Drug Controll....

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....ustainable. Appellants also contended that they had requested for re-export of the goods but as their licence stands expired, therefore, the goods are under the control of customs authority. 5. The contention of the Revenue is that as per EXIM Policy, the goods in question are to be imported subject to the registration by the Drugs Controller under the Drugs and Cosmetics Act. Admittedly, ....

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....ce and Directorate General of Foreign Trade, in respect of Advance Licences issued by Directorate General of Foreign Trade, drugs imported after 1-4-2003 on Advance Licences issued by the DGFT, the requirement of will be exempted. 7. In the present case, the imports were made after 1-4-2003. This fact is not disputed by the Revenue. I find that as the restriction imposed in the EXIM Policy....