Customs confiscation of imported intra ocular lenses overturned due to valid licence and improper valuation methods

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....CESTAT allowed the appellant's appeal against absolute confiscation of imported intra ocular lenses. The Tribunal held that seizure on licence grounds should have been vacated since renewal was applied for and licence was available at adjudication. The authority erred by invoking Drugs & Cosmetics Act, 1940 as enforcement jurisdiction is restricted to import location, with post-clearance breaches falling under municipal jurisdiction. The Tribunal found valuation comparison with Air Cargo Complex imports inappropriate for post parcels, noting substantial distinctions in description and process. Customs Valuation Rules were not intended for post parcel assessment without specific adaptation. With both pillars for confiscation lacking legal authority - licence availability and improper valuation comparison - the adjudication order was set aside and Revenue's appeal dismissed.....