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TMI Blog2013 (3) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... cise shall be effected within a period of two weeks from the date of receipt of copy of this order - Decided in favor of assessee. - W.A.Nos.1493 and 1494 of 2011, W.P.Nos.21642 and 21705 of 2011 and M.P.No.1 and 1 of 2012 - - - Dated:- 23-2-2012 - MR P. JYOTHIMANI AND MR. M. DURAISWAMY JJ. Writ Appeals: For Appellants: Mr. N. Viswanathan For Respondents 1 to 3: Mr. P. Mahadevan SCGSC For Respondent No.4: Mr. K.M. Mohamurali For Petitioner in W.P.No.21642 of 2011: Mr. N. Viswanathan For Petitioner in W.P.No.21705 of 2011: Mr. S. Baskaran For Respondent in both W.P.: Mr. P. Mahadevan SCGSC --- JUDGMENT (Judgment of the Court was delivered by P.JYOTHIMANI,J) W.A.No.1493 of 2011, W.P.No.21642 of 2011 and W.A.No.1494 and W.P.No. 21705 of 2011 are filed by the M/s D.K. Enterprises and M/s Kawaral Co. Respectively. 2. These two writ appeals are directed against the order of the learned Judge in W.P.No.14248 of 2011 and 14535 of 2011 filed by the above said parties challenging the communication of the drug authorities requiring licence in Form 10 of the Drugs and Cosmetic Rules, 1948. 3. The petitioner in W.P.No.14248 of 2011 is an impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing penalty and fine, directing the appellants to re-export the said materials. 7. In view of the consequential order passed by the authorities, based on the direction given by the learned Single Judge in W.P.No.4841 of 2010, we are of the view that no further orders are necessary in W.A.Nos.1493 and 1494 of 2011, except reiterating our findings given in detail in W.A.No.1559 of 2011. 8. When once the right has been conferred under statutory rule, the same cannot be taken away by any executive fiat, as it was held by the Supreme Court in Priya Blue Industries Limited Vs. Commissioner of Customs (Preventive) reported in 2004 (172) E.L.T 145 . The relevant portion is extracted as follows: "6.We are unable to accept this submission. Just such a contention has been negatived by this Court in Flock (India)'s case (supra). Once an order of Assessment is passed the duty would be payable as per that order. Unless that order of assessment has been reviewed under Section 28 and/or modified in an appeal that order stands. So long as the order of Assessment stands the duty would be payable as per that order of Assessment. A refund claim is not an appeal proceeding. The officer conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of drugs and cannot therefore be treated as drugs and that the only consequence that follows is that they are only capable of use for other purposes; that the term 'not of standard quality' would only mean that they are not fit for use in the manufacture of drugs and that it cannot be taken to mean that the imported goods are not suitable for any other use or to treat their import as prohibited particularly when the notice itself admits that the substances are capable of use in the manufacture of beverages/Ayurveda medicaments; that the testing of the samples by treating them as 'P or P medicament' is contrary to the provisions of Section 8 read with the schedule mentioned therein; that the Drug Authorities having averred before the Delhi High Court that the No Objection prescribed is in respect of obtained substances which are pharma grade and which are capable of other uses also which stands against the application of the restrictions to the items imported which are admittedly non-pharma substances (vide para 8 of the Delhi High Court order) ; that Ayurvedic medicines are treated differently under the Drugs and Cosmetics Act under Chapter IV where there is no provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port office as the case may be that he will be buying the consignment of citric acid from the trader. (iii) The seller and buyer have to maintain books and records of the transaction so as to verify the same. (iv) They will allow the Drug inspectors from the Central Drugs Standard Control Organization (CDSCO) to inspect the books and records as well as the actual usage of the Citric Acid. (v) The consignment documents like certificate of analysis, Bill of Entry, invoice etc, should mention 'Not for Medicinal Use' For Small Quantities: It is proposed that the consumption of Citric Acid not exceeding 2 Kg for domestic and other ancillary purposes will be allowed to be imported without the above mentioned conditions. Labeling/packing and document requirement of Citric Acid Bags/containers. The bags/containers carrying citric acid along with other requirements under of labeling and packing should also mention 'Citric Acid" Not for Medicinal use" For all subsequent import by the same traders reconciliation data of previously imported quantity shall be maintained. The aforesaid proposal will cover all the consignments o citric acid which had already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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