Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(17)ELT583TriDel
..... of the thing assessed. sugar and alcohol find use as or in drug manufacture, but nobody has suggested their assessment as drugs. hawley's dictionary defines "drug"- "a substance that acts on the central nervous system e.g., a narcotic, hallucinogen barbiturate, or psychotropic drug. (2) a substance that kills or inactivates disease-causing infectious organisms. ..... (3) a substance that affects the activity of a specific bodily organ or function. (4) according to the fda, a drug is a substance "intended for use in the ..... to argue that their reasonings are supported by the tribunal itself. the product cannot be sold to any one but a person licensed to manufacture drugs.5. the learned counsel for the department opened his address by pointing out that hiwley's condensed chemical dictionary does not refer to sodium lauryl .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC382Tri(Delhi)
..... weighing 2.000 kgs. valued at rs. 6 lakhs alongwith certain incriminating documents was recovered and seized under the customs act, 1962 and narcotic drugs and psychotropic substances act, 1985 (ndps act). the search of the above said residential premises was carried out in the presence of louis thomas as also of s/shri raj kumar ..... the seized 2 kg. of heroin is liable to confiscation under section 113(d) of the customs act, for the contravention of section 8 of narcotic drugs and psychotropic substances act, 1985." 4.1 as regards the role of the various persons leading to imposition of penalty on them the finding of the adjudicating ..... the penalties on the appellants.4.8 section 8 of the ndps act, 1985 prohibits, inter alia, export from india of any narcotic drug or psychotropic substances except for medical or scientific purposes etc. section 8 of the said act, however, prohibits possession of narcotic drugs and psychotropic substances as well. possession of heroin and the concern of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(72)ELT615TriDel
..... confirmed and the appeals rejected.9. while agreeing with hon'ble member (j), i would also like to emphasise that prosecution under section 20 of the narcotics, drugs and psychotropic substances act, 1985 and adjudication tinder section 122 of the customs act, 1962 are independent proceedings; and as brought out in our order above, in ..... under section 3(1) of the imports and exports (control) act, 1947 read with section 11 of the customs act and the relevant provisions of the narcotic drugs and psychotropic substances act, 1985 and proposing imposition of penalty. the adjudicating authority passed the impugned order of absolute confiscation of charas and imposed personal penalty of rs. ..... of a police officer under section 53 and also for the reason that there is no allegation of the prosecution that the appellants were carrying narcotic drugs for the purpose of export to another country.6. the relevant portion of the judgment of the additional sessions court relating to non-observance of certain .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(121)ELT826TriDel
..... report of the chemical examiner shows that it was ddt and not heroin.the session judge, jammu, vide order dated 11-5-96, discharged the appellant under section 21 of ndps act. the revenue is relying on the decision of hon'ble supreme court in the case of surjeet singh chhabra (supra). in that case the gold was recovered at the airport ..... submits that on the basis of this report, the session judge, jammu vide order dated 11-5-96 discharged the appellant from the criminal case under section 21 of the ndps act. he submits that the whole basis of the revenue case is that 49 kgs. of heroin was smuggled by the appellant in his car, whereas so called heroin, tested by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(145)ELT117TriDel
..... can be held to be the owner of the vehicle under the provisions of section 60(3) of the narcotics drugs & psychotropic substances act, 1985. while deciding this issue, the hon'ble supreme court held that in absence of the definition of 'owner' in narcotics drugs & psychotropic substances act, 1985, it would be reasonable to construe the expression 'owner' must be held to be the registered .....
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