TaxTMI 
TaxTMI 
2014 (1) TMI 1574
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....eposit of penalty is also waived, the appeal is taken up for disposal today itself. 3. The appellant had imported one consignment of 'Diclazuril' and filed a bill of entry for clearance of the said goods. The goods were examined and a doubt was raised, the goods imported are drugs and are prohibited under Drugs & Cosmetics Act. Therefore, samples were drawn and the opinion of Assistant Drug Controller (ADC) was obtained, who opined that imported goods are drugs. Therefore, the goods were confiscated and directed to re-export the goods on payment of redemption fine of Rs. 50,000/- and penalty of Rs. 15,000/-. The said order was challenged by the appellant before the Commissioner (Appeals), who confirmed the adjudication order, therefor....
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....rther submits that as the drugs are prohibited and required to be imported after NOC obtained from the Drugs Controller and admitted in this case that the appellants have not obtained any NOC from the Drugs Controller. Therefore, the impugned order is to be upheld. 7. I have considered the rival submission and examined the issue in detail. The issue before me is that whether the imported goods, which bears a mark that the goods are "feed grade and not for medicinal/human use" being a drug can be imported without obtaining NOC from the Drugs Controller or not. To decide the issue, I have to go through the provisions of Drugs & Cosmetics Act, 1940. Section 10 of the said Act imposed prohibition of import of a drug. As per the said provi....
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....e or is intended for some purposes other than medicinal use or is of commercial quality. 10. In this case, there is no doubt that the imported goods are for non-medicinal use by putting a mark on each of the packing that the goods are of "feed grade and not medicinal/human use". This fact has not been disputed by the lower authorities. 11. This issue came before the Hon'ble Madras High Court in the case of S. Kesarimal (supra) and the Hon'ble Madras High has dealt the issue in detail and observed in paras 11 and 12 of the order and in that case which are reproduced here as under :- 11. "A reading of the Rules shows that in the event of any abuse of exemption, the authority has the jurisdiction to withdraw exemption, thereb....