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2013 (8) TMI 778

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..... ation of the goods would not be justified in terms of Circular No. 16/6-DC - Cumulative reading of Boards instructions and the instructions issued by Drugs Controller General of India makes it very clear that if importer obtains NOC for import of the drugs through Ports other than specified ports, the importation cannot be held to be illegal - It was also an undisputed fact that representative sam .....

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..... ructions dated 22.1.2007 and the Boards circular No. 8/2010 dated 26.3.10. Inasmuch as ICD Loni is not the specified port for import of such goods, Revenue initiated proceedings against the appellants proposing confiscation of the imported goods as also for imposition of penalty. The said proceedings resulted in passing of an order by the original adjudicating authority confiscating the goods with .....

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..... shall apply for import of drugs. In case of import of drugs noticed at places other than those that have been notified under the above Rules, the instruction communicated by Drugs Controller General of India, Directorate General of Health Services vide No. 16/6-DC, dated, 15-6-2007 may be followed. 7. The instructions communicated by Controller of Drugs General of India, Directorate General of H .....

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..... by ADC. 8. Cumulative reading of Boards instructions and the instructions dated 15.6.07 issued by Drugs Controller General of India makes it very clear that if importer obtains NOC for import of the drugs through Ports other than specified ports, the importation cannot be held to be illegal. It is an admitted fact that appellants have obtained NOC from Assistant Drug Controller. If that be so, .....

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