Importer's Appeal on Expired Drug Export Fails Due to Insufficient Evidence and Procedural Inconsistencies Under Customs Regulations

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....CESTAT determined that the importer failed to conclusively prove lack of knowledge regarding export of expired drugs. Despite multiple transactional relationships, the appellant could not substantiate claims of non-awareness. The tribunal rejected arguments about consignment value and re-importation timelines, noting Pipavav was not a notified port for medicine imports. The procedural irregularities and lack of definitive evidence led to a partial allowance of the appeal, with the matter to be referred to a regular bench for further adjudication under customs regulations.....