2004 (9) TMI 275

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..... Member (T)]. - Appellants had imported 'Amikacine Sulphate USP 23' & sought clearance vide BE dated 12-10-99, the foreign supplier had certified the goods to be of U.S. Pharmacopoeia grade. On testing, after import, the Pharmacopoeia grade was founded to be not met. Re-shipment was sought as drugs not meeting Pharmacopoeia Test grades were not permitted to be imported under rule 41 of the Drugs & .....

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..... out intention, has to be given to the importers.." Therefore imposition of penalty in total has to be set aside. The redemption fine is also very harsh & since there would be no margin of profit on re-export we would reduce the redemption fine to a token of 1% the CIF value declared in both these appeals. 3. Appeals disposed off in above terms. (Pronounced in Court).
Case laws, Decisions, J .....

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