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Issues involved: Appeal against redemption fine, penalty, and duty payment for imported drug not matching exempted drug under Notification No. 12.
Analysis: 1. Issue of Imported Drug Discrepancy: The main issue in this appeal is the discrepancy between the imported drug, Edetate Disodium, and the exempted drug, Calcium Disodium Edetate, under Notification No. 12. The appellant imported Edetate Disodium but argued that it should be considered exempt from duty as it is equally effective in Chelation therapy and yields analogous results as Calcium Disodium Edetate. The appellant presented evidence from medical books to support this claim, emphasizing that the absence of calcium does not alter the basic structure of the medicine. The Tribunal acknowledged this argument and directed a reconsideration by the Commissioner of Customs (Appeals) based on the nature of the medicine imported. 2. Reduction of Redemption Fine and Penalty: Initially, the Deputy Commissioner of Customs imposed a redemption fine of Rs. 8000 and a penalty of Rs. 3000. On appeal, the Commissioner of Customs (Appeals) reduced the redemption fine to Rs. 2000 and the penalty to Rs. 500. The Tribunal took note of this reduction but focused on the fundamental issue of the drug discrepancy, leading to the decision to remand the matter back to the Commissioner of Customs (Appeals) for a fresh review. 3. Requirement of License: Another aspect highlighted in the case was the requirement of a license for the imported drug. The Deputy Commissioner's order emphasized the need for a license, which was not produced during the appeal hearing. However, the appellant later provided a copy of the license before the Tribunal. The Tribunal considered this point but prioritized the evaluation of whether the imported drug should be exempt from duty based on its therapeutic effectiveness and similarity to the exempted drug. 4. Decision and Remand: Ultimately, the Tribunal allowed the appeal as a remand, indicating that the matter should be reconsidered by the Commissioner of Customs (Appeals) with a focus on the nature of the imported medicine and the arguments presented regarding its equivalence to the exempted drug. The Tribunal emphasized the need for a thorough review, including providing the appellant with a personal hearing and keeping all issues open for consideration during the reassessment process.
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