Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights October 2024 Year 2024 This

Petitioner sought declaration that it is not required to obtain ...


Company disputes need for drug regulator's NOC to export product containing controlled substance MEK.

Case Laws     Customs

October 24, 2024

Petitioner sought declaration that it is not required to obtain NOC from Narcotics Commissioner for exporting its product containing Methyl Ethyl Ketone (MEK). Issue was whether the product is covered under Schedule-B of the 2013 Order, which could lead to confiscation and penalty. Court held that Customs authorities issued show-cause notice, and Petitioner will have opportunity to comment on Commissioner's opinion during adjudication. Granting declaration before adjudication would be inappropriate. Petition was filed before show-cause notice, but this is irrelevant. Writ petitions should not be entertained routinely against show-cause notices unless there is absolute lack of jurisdiction. Petitioner should respond to notice and raise all grounds, with jurisdictional issues initially adjudicated by issuing authority. Litigation against show-cause notices should not be encouraged. Petition dismissed with liberty to reply to notice and face adjudication proceedings.

View Source

 


 

You may also like:

  1. Amendment in export Policy of Human Biological Samples under Chapter-30 of ITC HS schedule-2 of export policy. - The revised policy now mandates obtaining a No Objection...

  2. Classification of goods - Plant Growth Regulator or not - the product ‘MIRACULAN’ which primarily contains Traicontanol 0.05% by weight is a product under the category...

  3. Navaratan Oil, Gold Turmeric Ayurvedic Cream, and Nirog Dant Power Lal were classified as drugs under Entry 37 of the CGST Act and TGST Act, while Boroplus Antiseptic...

  4. Taxability of sale of FPS - Focus Product Scheme (FPS) was first introduced with the objective to incentivize export of such products which have high export...

  5. Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments

  6. Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments - Public Notice

  7. Wrongful availment of benefit of Duty Drawback - export of spurious drugs - the evidence led satisfies that the appellant was a genuine manufacturer duly licensed to...

  8. Reversal of CENVAT Credit - exempted product/by-product - Any input/input services contained in any by-product/waste/refuse, Cenvat Credit cannot be varied or denied....

  9. This amendment modifies provisions regarding unutilized duty-free imported materials under Advance Authorizations. In case of shortfall in Export Obligation fulfillment,...

  10. Classification of goods - Bulk Drugs - the product being supplied by the applicant cannot be directly administered in a human being. The concessional rate of GST is...

  11. Private commercial transactions involving acquisition of shares in a life insurance company were challenged on allegations of fraudulent acts and undue profits. The...

  12. Classification of Lost Circulation Control Additives (LCCA) - product LCCA is a product derived from cellulosic fibre the classification of the said product under...

  13. Power to Company secretary to initiate suit or any other legal proceedings in the absence of specific authorization - locus standi of the Company Secretary in the main...

  14. The High Court addressed the issue of deduction u/s 80-IC (2) (a) for a company manufacturing Pan Masala. The company's product was considered excluded for deduction due...

  15. Family dispute over management of a Company - It cannot be disputed that the Company’s Article of Associations (AoA) is more powerful than the MOU and that too not...

 

Quick Updates:Latest Updates