2013 (8) TMI 162

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....er in Appeal No. CC(A)/CUS/86/2013 dated 28.02.2013. 2. Brief facts of the case are that appellants have imported the goods declaring the assessable value of Rs. 5,24,472/- and classified the goods under Customs Tariff Heading 30063000 under bill of entry No. 6630755 dated 24.04.2012. On examination it was found by Assistant Drug Controller that goods have residual shelf life less than 60% and ....

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....e MDP Kits (Diagnostic Regent) were imported by the appellant vide aforesaid Bill of entry dated 24.04.2012 Assistant Drug Controller has found the shelf life of goods less than 60%. Under Drugs & Cosmetics Rules, 1945, the import of any drug having less than 60% residual shelf life is prohibited. Accordingly the goods were confiscated by the Original Authority and were ordered to be re-exported o....