Case Law Details
Medista Overseas Vs Commissioner, Central Excise & Central Goods and Service Tax (CESTAT Delhi)
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. 16.04.20 16 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 of the three drugs, two drugs namely B-CO syrup and Sabtron have been found to be of standard Thus, I find that the whole proceedings by the Customs Authority for confiscation are vitiated. Accordingly, I set aside the impugned order and allow the appeal. The appellant is entitled to consequential benefits, in accordance with law.
FULL TEXT OF THE CESTAT DELHI ORDER
The appellant, M/s Medista Overseas is holder of license to manufacture drugs with the help of supporting manufacturer who is named in the license. Pursuant to manufacture, the appellant sells the pharmaceutical /drugs and mainly exports the goods. The appellant filed shipping bill No. 7099329 dated 16.04.2016 through EDI system for export of six drugs to overseas consignee M/s Bunty Pharmaceuticals, Monrovia, Liberia (West Africa). The details are as follows:-
