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TMI Blog2016 (1) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... country and that the goods did meet the norms at the time of shipment - Appeal allowed - Appeal No: C/87212/2015-Mum - -Final Order No. A/88436/2016-WZB/SMB - Dated:- 21-1-2016 - Shri C J Mathew, Member (Technical). Shri R.G. Sheth, Advocate for the Appellant. Shri S.J. Sahu, Asstt. Commissioner (AR) for the Respondent. ORDER M/s. Pfizer Products India Pvt. Ltd has filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... import. 3. This was found by two lower authorities to be sufficient to invoke section 111(d) of Customs Act, 1962 and impose consequent penalties. 4. On behalf of the appellant, it was contended that the medicine imported from M/s Pfizer Ltd, Italy is used to treat urinary problems and that, as on date of shipment, it had a shelf-life of over 60% which fell marginally below the 60% benchmark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of Drugs and Cosmetics Rules, 1945. However, the deviation from the threshold was marginal. It is also seen that the competent authority was vested with discretion under Rule 31 of the Rules supra to allow imports even below the threshold. The licensing authority did not choose to exercise that discretion in this instance. 7. It is also seen that the goods have already been sent out of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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