2009 (2) TMI 577

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.... - The Revenue is aggrieved by the order of the Commissioner (Appeals) who has held that the respondents herein, who had imported Homeopathic Medicines, had not violated the Port restrictions in respect of import of drugs under Rule 43A of Drugs & Cosmetic Rules, 1945, which prescribes certain ports, namely, Madras, Calcutta, Bombay, Cochin and Nhava Sheva, for import of drugs by sea. According ....

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.... the importer that the import is to be treated as through Nhava Sheva, which is a prescribed port, and hence they have not violated the port restrictions provided under Rule 43A is required to be accepted. Reliance placed by the learned DR on the Hon'ble Apex Court's decisions in Union of India v. Apar Pvt. Ltd., 1999 (112) E.L.T. 3 (S.C.) and Commissioner of Customs, Calcutta v. Biecco Lawrie Ltd....