Custom
TRT-2025-
Cestat New Delhi
Date:-10-01-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 10 January 2023
Parties: M/s Medista Overseas Vs Commissioner, Central Excise & Central Goods and Service Tax
Facts –
- 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. The appellant was directed to obtain NOC from the Regulatory Authority for export of drugs to Liberia.
- On investigation it was found that the as per the report of the Government analyst E-Mycin (was found not of standard quality, while the other drugs namely B-CO Syrup and Sabtron Suspension were found of standard quality. As the drugs appeared to be spurious as per Section 17B of the Drugs and Cosmetic Act, 1940, the ADC did not issue Assistant Drug Controller (NOC).
- Accordingly, show cause notice dated 20.04.2017 was issued proposing to confiscate the goods under Section 113(d) of the Customs Act.
Issue –
- Whether the appellant required to obtain NOC?
Order –
- The Tribunal Held that it is evident that there was no requirement of “NOC” from the Drug Controller in respect of export consignment of drugs to Liberia. It is also evident that the appellant was a genuine manufacturer duly licensed to manufacture and export of drugs.
- Further, the appellant was a genuine manufacturer duly licensed to manufacture and export of drugs. 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.
- Hence the appeal is allowed.
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