2008 (4) TMI 244

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....cords, it is seen that Rule 43-A of Drugs and Cosmetics Rules, 1945 provides that no drug would be imported  into India except through places as mentioned in the said rule. In respect of drugs imported by sea into India the places as mentioned namely; Chennai, Calcutta, Mumbai, Cochin, Nhava Sheva and Kandla.  It is seen that the place of Kolkata was inserted by G.S.R.505(E) dated 18.7.2002 (w.e.f. 18.7.02).  So, the contention of the learned Advocate is that Rule 43A outdated rule can not be accepted. On plain reading of Rule 43A indicates that drugs shall be imported into India through the places as mentioned therein. Part-IV of Drugs and Cosmetics Rules, 1945 provides import and registration of the medicines. On a query fr....

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....ded on the basis that the bill of entry was filed at CAF, Patpargang. He further submits that the Tribunal, while passing the order, had not taken into consideration their written submission which occurred a mistake in the Final Order of the Tribunal.  In support of his contention, he relied upon the decision of the Tribunal in the case of Bharat Aluminium Vs CC reported in 2003 (156) ELT 207. 3. The learned DR on behalf of the Revenue submits that the Tribunal has considered the submissions of the applicant and therefore, there is no error in the Final Order. He relied upon the decision of the Hon'ble Supreme court in the case of CCE Calcutta Vs. A.S.C.U. Ltd reported in 2003 (151) ELT 481 (SC). He also relied upon the Hon'ble Supr....