9911796707
TMI Blog2013 (11) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... for confiscation as having been already exported. In addition, he has imposed penalty of Rs.5 lakhs on the appellant and also confiscated an amount of Rs.39,068.24 being sale proceeds of smuggled goods to USA. 2. As facts on records, the appellants are engaged in the export of Sidenafil Citrate tablets and Tadafil tablets to their various customers located in USA. Their factory premises were visited by the officers on 20.03.2007. As the appellant could not produce licence for trading of drugs, the officers of the Drugs Control department were called, who confirmed that the said drugs do not come under the category of psychotropic drugs under NDPS Act and required licence. However, the said goods were seized by the officers of Drugs Control ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty which resulted in passing of the present impugned order. For appreciating the reasoning adopted by the Commissioner, we reproduce the relevant para of the impugned order which reads as under:- "M/s. Yatikaa Trading Co., Agra is engaged in export of drugs to its customers residing in USA through FPO, Agra. The proprietor of the firm is Shri Anirudh Singh. The firm was engaged in procuring export orders over internet and illegally exporting drugs to its customers in USA and receiving payment through internet in their bank account with SBI, SB Branch, Agra. As per Rule 31 of the Standards of Weight and Measures (Packaged Commodity) Rules, 1997, every export package shall comply with laws and regulations in force in the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding Co. is liable to pay redemption fine in lieu of confiscation of the said goods. The sale proceeds of the drugs under reference amounting to Rs.32,44,004.00 which include Rs.39,068.24 lying freezed in account No.MCAB 575 No.789601/282002013 with SBI, Sanjay Place, Agra received against the payment of illegal export from the overseas buyers is liable to confiscation under section 121 to the Customs Act, 1962." 6. As is seen from the above, the adjudicating authority has observed that the United States Federation Food, Drug and Cosmetic Act prohibits the interstate shipment (which includes importation) of unapproved new drugs. However, reading from the above, we find nowhere any reference of any particular section of the Act, prohibiting ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
