2001 (4) TMI 767 - AT - Central Excise

Summary

The appeal was against the order confirming the confiscation of imported goods and imposing penalties, which were reduced. The goods were balsamodendron mukul (gugal) used in ayurvedic and unani medicaments. The appellant claimed clearance as the goods were not consumer goods and not in the negative import list. However, Public Notice 117 prohibited the import of crude drugs not listed, including gugal. The Tribunal dismissed the appeal, stating that the goods fell under the public notice regulations.