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TMI Blog2007 (11) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... fiscated the goods u/s 111(d) of Customs Act on ground of violation of Rule 43A – clearance of imported medicine other than place of importation as mentioned in Rule 43A is illegal – it is not mere technical lapse – confiscation is justified - C/571-577/2007-SM(BR) - 151/157/2008-SM(BR)(PB), - Dated:- 29-11-2007 - [Order per]- Common issue involves in these appeals and therefore all are take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icular places. In this case, the appellants imported through Nhava Sheva port as mentioned in the bill of lading in compliance of Rule 43A of the Rules, and filed bills of entry at CFS, Patparganj. It is his submission that Rule 43A indicates the places through which the goods would be imported and not the filing of bill of entry. He further submits that it is a practice that the drug controlle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Calcutta, Mumbai, Cochin, Nhava Sheva and Kandla. It is seen that the place of Kolkata was inserted by GSR 505(E) dated 18.07.2002 (w.e.f. 18.07.2002). So, the contention of the learned Advocate is that Rule 43A outdated rule can not be accepted. On plain reading of Rule 43A indicates that drugs shall be imported into India through the places as mentioned therein. Part-IV of Drugs and Cosmeti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant imported the goods other than places as mentioned in Rule 43A of the Rules, 1945 and therefore, there is violation of the rules and accordingly confiscation of the goods is justified. It is seen that the Commissioner of Customs had already taken a lenient view regarding imposition of redemption fine and penalty. Therefore, I do not find any reason to interfere with the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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