Kolkata Court September 1984 Judgments
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impex International Vs. the Collector of Customs and ors.
Court: Kolkata
Decided on: Sep-03-1984
Reported in: 1985(4)ECC60
ORDERAjit Kumar Sengupta, J.1. The petitioner is a partnership firm which carries on the business, inter alia, of importing various raw materials, components, consumables, stores, etc., from foreign countries and selling the same to actual users in India. One of the items which is being imported by the petitioner and sold to the actual users on high seas sale basis to M/s. Deys Medical Stores (. is tetracycline hydrochloride BP (harmless pharmaceuticals). The said material is used for manufacture of tetracycline capsules/syrup/tablets, etc., which are all life saving medicines. The import of the tetracycline hydrochloride has been made by the petitioner under REP licences issued by the Import Trade Control authorities. Such REP licences were at all material times and till now transferable under the relevant import policies. The petitioner imported the said tetracycline hydrochloride under such REP import licence which was transferred in his favour after complying with the required form...
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