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TMI Blog2023 (1) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... s a genuine manufacturer duly licensed to manufacture and export of drugs. Further, even from the test report of CDSCO, Mumbai, out of the three drugs, two drugs namely B-CO syrup and Sabtron have been found to be of standard quality. Thus, the whole proceedings by the Customs Authority for confiscation are vitiated. Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... d 6 above. On enquiry Sh. Abhijeet Motiwale, Director of M/s McW Healthcare Pvt. Ltd., had stated that these drugs have not been manufactured and supplied by them to M/s Medista Overseas. The details of which are as follows:- Sr. No. Drugs Name Batch No. Mfg. date Expiry date Mfg. Lic. No. Mfg. by 1 E-Mycin Suspension 60 ML L-820 03/2016 02/2019 28A/14/2013 dt. 19.07.2013 Medista overseas, 416, Shankar Colony, Sant Marg, Gandhi Nagar, Indore- 452001 2 B-CO Syrup 100 ML L-821 03/2016 02/2019 3 Sbtron Suspension 60 ML L-842 03/2016 02/2019 3. As the three drugs appeared to be spurious as per Section 17B of the Drugs and Cosmetic Act, 1940, the ADC did not issue NOC. 4. Statement of Sh. Ajay Raisinghania, Prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17B(e) of the Drugs and Cosmetic Act, as these drugs purport to be the product of manufacturer of whom it is not truly a product. Further correspondence with M/s McW Healthcare was also enclosed. 7. Thus, it appeared to Revenue that appellant have attempted to export spurious drugs as per report of the Drug Inspector valued at Rs.5,74,368/-, are liable for confiscation under Section 111 of the Customs Act. Accordingly, show cause notice dated 20.04.2017 was issued proposing to confiscate the goods valued at Rs. 5,74,368/- under Section 113(d) of the Customs Act with further proposal to impose penalty under Section 114 and 117 of the Act. It further appeared to Revenue that appellant have attempted to wrongly availed the benefit of duty dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at all the stakeholders are however required to comply with the regulatory requirements of the importing countries as per their specific need. A copy of the Public Notice was marked to various authorities including the Customs offices at the port/seasport/ airport. The appellant also produced copy of invoice wherein they have purchased drugs from supporting manufacturer M/s McW Healthcare. The appellant also produced copy of drug manufacturing license as mentioned hereinabove wherein M/s McW Healthcare have been shown as supporting manufacturer. The appellant also demonstrated from letter/ instructions issued by Joint Drugs Controller (India), CDSCO, West Zone, Mumbai, Ref. No. 198/WZ-2014/Medista Overseas/3681 dated 31.01.2014 where in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not conclusive and hence unreliable. Further, the report of the Government analyst was not brought on record and hence such opinion was fit to be rejected. Further, the Drug Controller has not taken steps to declare the goods spurious and initiate confiscation proceedings. Thus, the whole allegation is based on assumption and presumption. Further, no case is made out of claiming false product as the goods have been made in India for the purpose of export. The Joint Commissioner had adjudicated the show cause notice who vide Order-in-original dt. 22.06.2020 holding the goods to be spurious based on the opinion of the Drugs Inspector and ordered absolute confiscation of the export goods and further imposed three times penalty of Rs.17,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was no requirement for obtaining "NOC" from the Drug Controller. Accordingly, he prays for allowing the appeal. 12. Learned Authorised Representative Ms. Tamanna Alam appearing for the Revenue relies on the impugned order. 13. Having considered the rival contentions and on perusal of records and evidence led at the time of hearing, it is evident that there was no requirement of "NOC" from the Drug Controller in respect of export consignment vide Shipping Bill No. 7099329 dt. 16.04.2016 filed by the appellant for export of drugs to Liberia. Further, I am satisfied from the evidence led that the appellant was a genuine manufacturer duly licensed to manufacture and export of drugs. Further, even from the test report of CDSCO, Mumbai, out o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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