TaxTMI 
TaxTMI 
1991 (6) TMI 70
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....le Judge allowed the writ petition filed by the respondents. The appeal is filed thereagainst, and we may at once mention that the appeal is devoid of merit. 2. The petitioners placed orders for the import of phenol U.S.P. from Japan. The indented quantity was 26 metric tons. The same arrived in Bombay on 8th September 1982. The petitioners filed, on 1st September 1982, five bills of entry in r....
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.... specified." The learned Judge referred to the inclusion of phenol in the Indian, British and American Pharmacopoeias. He also referred to the certificates issued by laboratories in this behalf. The learned Judge was of the view that the material brought upon record by the petitioners showed that phenol was both a drug and a drug intermediate. On behalf of the respondents it was argued that the ad....
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....the foreword to the Indian Pharmacopoeia, which is extracted as aforesaid, is to caution those who consult the pharmacopoeia to comply with the provisions of the Drugs and Cosmetics Act, 1940, and the other Acts therein mentioned, also, to make it clear that the inclusion of any drug within the pharmacopoeia did not and could not be deemed to imply or convey permission, authority or licence to exe....
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....s in reply to the writ petition that the petitioners had themselves scored out the said letters upon the bills of entry. Had such an allegation been made, it could have been traversed by the petitioners. It is impermissible to take cognizance of an allegation of fact, which is not taken in reply to the writ petition, in appeal. In any event, end-use is, as the learned Judge held, irrelevant for th....