TaxTMI 
TaxTMI 
2010 (9) TMI 615
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....appeals against the imposition of penalties. 2. The facts of the case are that the exporter filed two shipping bills through their CHA for export of the goods viz. ZOLEDRONATE and it was alleged against the appellants that to export the said goods they require a No Objection Certificate issued by the Asst. Drug Controller of India permitting clearance for export. The goods were brought to the export shed. On scrutiny of the documents of export submitted by the appellants, it was observed that there was difference in the signature of the Asst. Drug Controller and it was found that the signature on the No Objection Certificate was forged. Accordingly, the goods were seized and confiscated. Redemption fine was imposed on the exporter and....
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....er is to be set aside. 6. The learned Advocate for the Exporter has also submitted that in their earlier clearances for export, the Department did not ask for NOC. He also submitted that only in this case they were asked to furnish NOC from the office of the Drug Controller but in all other cases they have allowed to export freely. After holding this consignment, the Depart has cleared the impugned goods after the order of Sessions Judge. 7. On the other hand, the learned DR submitted that the impugned goods viz. ZOLEDRONATE is a drug as per Section 3(b) (iii) of Drugs and Cosmetics Act, 1940 wherein it is mentioned that "all substances intended for use as components of drug including empty gelatin capsules." Hence, these goods ....
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....ssued was for the purpose of examination, test or analysis of the product "Zoledronic Acid". However, it appears they have manufactured 'Zoledronic Acid' and attempted to export the same inspite of knowing that they did not possess a valid Manufacturing and Sale Licence issued by the proper officer under the Drugs and Cosmetics Act, 1940 and that the export of the goods required NOC from office of the Asst. Drug Controller. Further, it appeared that as they could not obtain the necessary 'No Objection Certificate' from the office of the Asst. Drug Controller for the reason that they did not have a proper licence issued under the Drug and Cosmetics Act, 1940 for its manufacture and sale including export, the signature of the Technical Office....