Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2013 (12) TMI 1245

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s restriction of import through particular ports is in view of non-availability of testing facilities for drugs and cosmetics. As such, the violation in regard to these cosmetics imported through Tuticorin Port, which in any case have been subsequently tested and found to be fit for releasing, is a technical violation - the reduction in fine and penalty ordered by the lower appellate authority req .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nalty of Rs. one lakh while absolutely confiscating DOVE and AXE on the ground that the same violated Intellectual Property Rights of Hindustan Unilever. As regards the rest of the cosmetics, the confiscation was on the ground of violating the condition of import through Tuticorin Port which was not one of the authorized ports. 3. The lower appellate authority has reduced the redemption fine to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d and subsequently on 9-4-2010, the Tuticorin Port has been declared as one of the authorized ports subsequent to making available drugs testing facilities for imports through Tuticorin Port and further that the impugned cosmetics have been tested by the Assistant Drugs Controller and they have been found to be not contravening any provisions and fit for release. In view of the same, he pleads tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ability of testing facilities for drugs and cosmetics. As such, the violation in regard to these cosmetics imported through Tuticorin Port, which in any case have been subsequently tested and found to be fit for releasing, is a technical violation. Taking into consideration this aspect, I am of the view that the reduction in fine and penalty ordered by the lower appellate authority requires no int .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates