UNIVERSAL DRUG CENTRE, RONALDSAY ROAD, AGARTALA Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner has prayed for a direction to the respondents, i.e. the Department of Customs to pay a sum of Rs.42,28,260 which represents the value of goods destroyed by the Customs authorities.

(2.) Brief facts are as under: Petitioner is a sole proprietary concern and is engaged in the business of selling medicines. For such purpose, the petitioner was holding a valid drug licence issued by the competent authority. Such drug licence expired on 21.12.2011. Before expiry the petitioner had already applied for renewal of the licence. Such renewal was granted on 10.02.2014 retrospectively extending the licence from 01.01.2012 to 31.12.2016.

(3.) The petitioner had purchased codeine based cough syrup in the year 2012. The goods in question were seized by the Customs authorities while in transit in the transport vehicles on 01.04.2012. The Customs authorities issued show-cause notice and instituted adjudication proceedings against the petitioner and several other persons who according to the adjudicating authority were involved in illegal trade of the said medicine. The adjudicating authority passed an order in original dated 29.11.2013 confiscating the goods and imposing personal penalties against several noticees including the petitioner. The petitioner alone challenged the said order of adjudication before the Appellate Commissioner. Such appeal was dismissed on 23.02.2015 by the Commissioner (Appeals) against which the petitioner filed further appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT, for short). By an order dated 28.02.2018 CESTAT remanded the proceedings qua the petitioner alone before the adjudicating authority. The adjudicating authority thereupon passed a fresh order dated 30.08.2018 relevant portion of which reads as under: