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TMI Blog2019 (3) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the other items so imported by the appellant. In spite of that, the Adjudicating Authority has ordered absolute confiscation of all the items. The notice proposed confiscation of the goods on the basis of the same being Homeopathic Medicines whereas the Adjudicating Authority has travelled beyond the show cause notice and has confiscated the goods by holding the same as Medical devices covered by the definition of Drugs. It is well settled law that show cause notice is the basis for initiation of proceedings and it is not proper for any Adjudicating Authority to travel beyond the allegations made in the notice - Having accepted that such goods are not Homeopathic Medicines which was the basic charge against the notice, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion being 'Homeopathic Medicines' are not permitted to be imported at Dadri. 3. In view of the above belief, proceedings were initiated against them by way of Show Cause Notice dated 26.06.2018 alleging that as the appellant had imported Homeopathic Medicines falling under Customs Tariff Act, 30064000 and the same being drugs are not permitted to be imported at ICD Dadri, and consequently proposing confiscation of goods as also imposition of penalty on the appellant. The said show cause notice stand adjudicated by the learned Commissioner of Customs, Noida Vide his impugned order vide which he has absolutely confiscated all the items imported by the appellant on the ground that the same are 'Medical Devices' and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice mentioned the goods to be classifiable as Homeopathic Medicines. The notice has not proposed to change the classification but simplicitorly alleges that the goods falling under Tariff Heading No. 30064000 are Homeopathic Medicine. Having seen the Tariff Heading which covers 'Dental Cement', we find no merits in the above allegation of the Revenue in holding Dental Cement as Homeopathic Medicines. In any case and in any view of the matter, we note that the notice raised dispute only in respect of the goods falling under said Tariff Item i.e. Dental Cement. There was no allegation in respect of the other items so imported by the appellant. In spite of that, the Adjudicating Authority has ordered absolute confiscation of all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with immediate effect, namely:- (i) Cardiac Stents (ii) Drug Eluding Stents (iii) Catheters (iv) Intra Ocular Lenses (v) I.V. Cannulac (vi) Bone Cements (vii) Heart Valves (viii) Scalp Vein Set (ix) Orthopaedic Implants (x) Internal Prosthetic Replacements. It is not the Revenue's case that the goods imported by the appellant fall under in the above specified 10 items. Surprisingly the learned Commissioner has stopped after looking at the definition of drugs in Section 3(b)(iv) and has held as if all the medical devices are covered by the definition of drugs without appreciating the fact that only such devices which stand specified by the Central Government gets covered by the definition of drugs in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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