Importer's Appeal on Expired Drug Export Fails Due to Insufficient Evidence and Procedural Inconsistencies Under Customs Regulations

CESTAT determined that the importer failed to conclusively prove lack of knowledge regarding export of expired drugs. Despite multiple transactional relationships, the appellant could not substantiate claims of non-awareness. The tribunal rejected arguments about consignment value and re-importation timelines, noting Pipavav was not a notified port for medicine imports. The procedural irregularities and lack of definitive evidence led to a partial allowance of the appeal, with the matter to be referred to a regular bench for further adjudication under customs regulations. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X