Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2024 (2) TMI 96

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Briefly the facts of the case are that the appellant exported Alprazolam tablets, which were manufactured by M/s Hindustan Pharmaceuticals, Amritsar, under the trade name of Axemex and Axamex, to M/s Sehat Co. Ltd, Khaitkhana, Kabul, Afghanistan through the ICD/CFS, Ludhiana. The details of exports of Alprazolam Tablets made by the appellant are given in table herein below:- Sr. No. Shipping Bill No. Date Quanitity (Number of boxes) Value (Rs.) ICS/CFS 1 00321 26.07.2008 2160 161406 OWPL, Ludhiana 2. 1106716 03.11.2008 3240 241299 OWPL, Ludhiana 3. 1116669 20.01.2009 7230 431643 OWPL, Ludhiana 4. 1120901 24.09.2009 5440 329119 OWPL, Ludhiana 5. 1148071 24.09.2009 4320 261090 OWPL, Ludhiana 6. 1157893 0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appeals) who upheld the order of the adjudicating authority. 2.6 Hence, the present appeal. 3. Heard both the parties and perused the material on records. 4. Ld. Counsel for the appellant submits that the impugned order imposing penalty of Rs. 1,00,000/- under Section 114(i) of the Customs Act, 1962 is not sustainable in law as the same has been passed without appreciating the provisions of Section 28 of the Customs Act, 1962. He further submits that imposing penalty under the Act mens- rea is a pre-requisite whereas the appellant did not have any intention to export by violation of the Customs Act and NDPS Act. He further submits that the appellant has been regularly exporting the impugned goods for the last 7-8 years and no objection w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f psychotropic substances and the salt thereof at Sr. No. 111 of the NDPS Act. 4.2 Learned Authorized Representative also took me through Rule 58 and 53 of the NDPS Rules and submits that no narcotic drugs, or psychotropic substances as mentioned in the schedule of psychotropic substances, notified under Section 2(xxiii) of the NDPS Act shall be exported from India without an export authorization issued by the Competent Authority. 4.3 Further, Section 8 of the NDPS Act among others prohibit any export from India of any narcotic drugs or psychotropic substance, except with the permission of the competent authority. 4.4 He further submits that the show cause notice as well as the impugned order clearly bring out that the appellant was requ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tics, Gwalior in terms of Rule 58 of the NDPS Rules, 1985 read with Section 8 of the NDPS Act. 5.1 The defence of the appellant that he was not aware of the requirement of law to obtain export authorization from the Competent Authority before exporting the said goods is not tenable in law in view of the specific provisions made in the NDPS Act with regard to export of goods falling in the schedule of psychotropic substances of NDPS Act, 1985. 5.2 Further, I find that the defence of the appellant that previously no objection was raised by the customs authorities and he has been exporting the said goods for the last 7-8 years is not a proper defence to justify the export of the impugned goods without proper export authorization. 5.3 Furthe....