2015 (2) TMI 781

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....l of the appellant was rejected. The facts of the case is that the appellant filed bill of entry no. 6543636 dated 16/4/2012 for clearance of the goods declared as "Latex Prophylactic Condoms" classified under CTH 40141010. The bill of entry was facilitated under RMS with order "Assessment and examination has not been prescribed for the B/E" subject to ADC NOC. RSS Sample of all the 04 batches covered under the bill of entry were forwarded to ADC, ADC allowed the release of 03 batches of the said consignments bearing batch no. 12N315 for 1500 gross, 12N315 for 1945 gross and 12N316 for 1500 gross. Remaining one batch no. 12N313 for 1500 gross was not given ADC NOC as it was not of standard quality. Since the ADC NOC for the impugned goods w....

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....Customs Act, 1962. However, an option to redeem the same was given under Section 125 on payment of Rs. 80,000/-. Penalty of Rs. 40,000/- was also imposed on the appellant under Section 112(a) of the Customs Act, 1962. 8. I find that in the instant case, the Bill of Entry was filed under RMS subject to ADV NOC. Since ADC NOC for the impugned goods were not given as it was not confirming to the standard quality and violated the provisions of Drugs & Cosmetics Act, 1940 and Rules there under. The adjudicating authority rightly confiscated the impugned goods. The appellant view that the Test Report was forwarded by the foreign supplier and appellant had no role in the violation of the provisions does not absolve from levy of fine and penalty. ....

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....mple condoms shall be tested for Bursting Volume and Pressure Test. Statistical sampling for this test shall be done in accordance with the plan set out in Annexure III to this Schedule. Schedule III, as per sampling plan for Bursting Volume and Pressure Test under Annexure III for batch size of 150001 lakhs to 5 lakhs the sample size should be 315 and when out of 315, if the rejection number comes to 11 or more, the batch shall be rejected. It is his submission that as per the test report it is apparent that the prescribed statutory sampling plan was not followed for the reason that test of 45 pieces was done as against prescribed number of 315. Therefore appellant has raised serious dispute as regards, the test report of 45 pieces was don....

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.... other hand, Shri. Ahibaran, Ld. Addl. Commissioner (A.R.) appearing on behalf of Revenue reiterates the findings of the impugned order. He further submits that as per the test report given by the Central Drugs Testing Laboratory, Chennai giving its report that out of 4 specifications of goods 1 item was found as sub-standard and accordingly its import was not allowed. Therefore the lower authority has correctly held the goods liable for confiscation and the appellant is liable for penalty. 4. I have carefully considered the submissions made by both the sides and perused the records. 5. I have gone through various provisions of Drugs and Cosmetics Rules, 1945 as referred by the Ld. Counsel for the appellant, which are reproduced below: D....