2018 (3) TMI 1393

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....ry No.4527000 dated 01/02/2014 for clearance of the Gelatin Bloom 220 (Pharmaceutical Gelatin Capsule Grade). As per the test report of the load port the goods in question are the prescribed specifications vide Chinese National Standard (GB-6783-94) issued by Xiamen Gelken Gelatin Co. Ltd., China. 2. The goods are claimed to be classifiable under CTH 35030020 attracting duty and were being imported duty free under Advance Authorization Scheme exemption Notification 096/2009 vide Authorization No.2210014465 dated 20/07/2013. The total assessable value is declared to be Rs. 47,91,588/- and total duty foregone is Rs. 19,57,329/-. The impugned goods were found to be governed by Wild Life (Protection) Act, 1972 & CITES read with CBEC Instruct....

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....n their case. There has been no mis-declaration on their part, either as to the nature of the goods or as to the price of the goods. So far the only allegation against the appellant is that on testing out of 25 parameters, the goods were not found to be complying in respect of two parameters only, which relate to biological tests. These tests are highly sensitive and can show negative results due to poor handling of samples, exposure of samples to air, high temperature, humidity etc. Further the appellant explained that the process of manufacture of gelatin capsule for medicinal purposes, the Manufacturing process is carried out at 85 0 C and at that temperature, microbiology contamination, if any is automatically eliminated. Under the fact....

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....Hon'ble Supreme Court in the case of Collector of Customs Versus Elephanta Oil And Industries Ltd. reported at 2003 (152) E.LT. 257 (SC) wherein respondent-assessee- Elephanta Oil And Industries Ltd, importer of "Tallow of any animal origin including Mutton Tallow" under Entry No. 44 of import Trade Control Public Notice No.29 - ITC (PN / 81) by using advance license issued to M/s B. Arun Kumar & Co. under the import-export policy for the period 1981-82. The Apex Court after examining Sections 112 & 125 observed that it is apparent that both operate in different fields, namely, one requires imposition of penalty and other provides for confiscation of improperly imported goods. Section 111 provides that goods brought from the place outside I....