9911796707
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Issues:
1. Interpretation of import policy regarding amoxycillin trihydrate. 2. Applicability of definition clause to drug entries in Appendices. 3. Consideration of earlier order reducing redemption fine. 4. Relevance of statutory order and definition clause in determining import eligibility. 5. Comparison with a previous tribunal order on policy amendments. Detailed Analysis: 1. The judgment involves the interpretation of the import policy concerning amoxycillin trihydrate. The appellants imported the drug during a period when it was canalised, leading to confiscation and a redemption fine. The issue revolved around whether the drug fell under the Open General Licence (OGL) or Appendix 9 of the Import Policy of 1979-80, which specified canalised items. 2. The tribunal considered the applicability of a definition clause to drug entries in Appendices. The appellants argued that the drug's salt, not the base, was imported, and therefore, it should not be considered canalised. The departmental representative cited paragraph 195 (iv) of the policy, stating that drug items in Appendices included salts, esters, and derivatives. The tribunal analyzed the scope of the definition clause in determining the eligibility of the imported drug. 3. The judgment discussed the consideration of an earlier order by the Central Board of Excise & Customs that reduced the redemption fine based on a similar case of late shipment. The appellants sought full remission based on this precedent. However, the tribunal noted the absence of the earlier order on record and highlighted the importance of understanding the facts and extent of remission in that case. 4. The relevance of the statutory order and definition clause in determining import eligibility was a crucial aspect of the judgment. The tribunal emphasized that the statutory order's reference to Appendix 9 implied inclusion of the definitions in paragraph 195 (iv). The appellants' argument that the clause should be repeated in each relevant Appendix was rejected, emphasizing the purpose of a definition clause to avoid repetition. 5. A comparison was drawn with a previous tribunal order concerning policy amendments. The tribunal clarified that the earlier order's context of post-statutory order amendments was not relevant to the current case, which focused on the policy's interpretation at the time of the statutory order. The judgment highlighted the specificity required in analyzing policy provisions based on the relevant timeframe. In conclusion, the tribunal dismissed the appeal, upholding that the import of amoxycillin trihydrate was canalised under Appendix 9 of the policy, making the appellants ineligible for import in June 1979. The tribunal acknowledged the substantial relief already granted by reducing the redemption fine and deemed no further relief warranted in this case.
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