2020 (5) TMI 566

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....e appellant Shri Y. Singh, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: The appellant is an importer who has imported Deodorant/ perfumes vide Bill of Entry No. 3616746 dated 13.10.2017. As per the bill of lading, the port of discharge is Nava Sheva and place of delivery is ICD, Garhi Harsaru, which comes under the Commissioner of Customs, ICD, Patparganj. Vide th....

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...., among other ports at Nava Sheva etc., also ICD, Patparganj are notified ports for import. Learned Counsel further urges that the ICD, Garhi Harsaru also comes under the jurisdiction of Commissioner of Customs, Patparganj. Accordingly, they have not violated Rule 133 of the Drugs and Cosmetics Rules, 1945. Further, urges that admittedly the appellant has done the stickering for RSP/MRP in the cus....