TaxTMI 
TaxTMI 
TaxTMI 
2023 (1) TMI 462
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....d 16.04.2016 through EDI system for export of six drugs to overseas consignee M/s Bunty Pharmaceuticals, Monrovia, Liberia (West Africa). The details are as follows:- Sr. No. Drugs name Quantity Amount (in USD) Supporting manufacturer 1 Ferozin Syrup 200 ML (B. No. LE6022 & LE6023) 10620 4035.60 M/s Zest Pharma 2 Amox-125 Oral Dry Syrup (B. No. DBE6007) 20000 4800.00 M/s Zest Pharma 3 Cold Clear Syrup 100 ML (B. No. LE6024 & LE6025) 15000 3750.00 M/s Zest Pharma 4 E-Mycin Suspension 60 ML (B. No. L-820) 14700 3969.00 M/s Medista Overseas 5 B-Co Syrup 100 ML (B. No. L-821) 13600 2176.00 M/s Medista Overseas 6 Sabtron Suspension 60 ML (B. No. L-842) 13600 2584.00 M/s Medista Overseas 2. It app....
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....04.2016. He stated that the export goods were as per the order placed by the overseas buyer. Further stated that the drugs under dispute namely E-Mycin Suspension, B-CO Syrup and Sabtron Suspension have been got manufactured by them under manufacturing license No. 28A/14/2013 dt. 19.07.2013 on the basis of loan license from M/s McW Healthcare, Indore. He further assured to produce the supporting documents like invoice, delivery challan, contract/ agreement and copy of manufacturing license. 5. The export consignment was seized under panchnama dt. 23.04.2016, it appeared to Revenue that the goods are liable to confiscation. The representative samples were drawn vide Test Memo No. 01/2016-17/Export dt. 23.04.2016 and handed over to the Drug ....
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....f litigation. In the first round, the matter was remanded to the Commissioner (Appeals) with direction to hear the appellant and pass reasoned order. The appellant had filed reply to the show cause notice on 19.03.2019 inter-alia stating that the drugs meant for export have been treated spurious not on account of the drugs being unfit for human consumption, but on account of the fact that the supporting manufacturer whose name have been printed on the products refused to have manufactured the said product. The Drug Inspector have nowhere suggested that the product was unfit for human consumption and there was no such laboratory report. The Drug Inspector declared the export goods as spurious only on the ground that the supporting manufactur....
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....een mentioned. By this letter "NOC" was issued to the appellant to manufacture the drugs formulations for export only against export order, subject to the condition that the drug will be manufactured by M/s McW Healthcare, Indore and shall test the drugs in the laboratory to be exported. Thus, the appellant was a recognized manufacturer and exporter of pharmaceuticals/ drugs. Appellant annexed documents to this letter issued by the Joint Drugs Controller (India), inter-alia the name of the drugs presented for export as aforementioned. The appellant also produced certificate of pharmaceutical products issued by the licensing authority, Food and Drugs Administration, Madhya Pradesh, mentioning that the drugs meant for export to Liberia namely....
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....stoms Act. Further, penalty of Rs. 10,000/- was imposed under Section 117 of the Customs Act. 10. Being aggrieved, the appellant preferred appeal before the ld. Commissioner (Appeals) reiterating the grounds taken before the Adjudicating Authority and also emphasizing, that in view of the aforementioned submissions, and admittedly no "NOC" was required to be obtained from the Drug Inspector. Admittedly, the appellant was entitled to freely export the goods, subject to meeting the standard of the importing country. However, the appeal was rejected. 11. Assailing the impugned order, ld. Counsel for the appellant Sh. Rajnish Kumar Verma inter-alia urges that it is evident from the Public Notice dt. 11.12.2015 issued by the Drug Controller Ge....