• Call and cause notice

1. Whereas, the postal consignment having Tracking and M. No. 7686/22 is consigned to Shri/Smt. /Ms 
having declared address as (here-in-after referred to as "the importer")
and whereas the consignment is declared to contain pramiracetam and having declared FOB/CIF value as Rs. 0 /-having no declared value.
2a. Where as the consignment on examination was found to contain pramiracetam are drugs / medicines / chemicals, import of which is
restricted under the Drugs and Cosmetics Act, 1940. Further, Rule 23 of the Drugs and Cosmetics Rules, 1945 provides that an import licence in
Form 102shall be required for import of drugs, excluding those specified in Schedule X, and an import licence in Form 10-A shall be required for
the import of drugs specified in Schedule X. I observe that the importer has not submitted any license in Form 10 or 10-A not produced and
objection is raised by Asst Drug Controller. which falls under restricted goods category as drugs / medicines / chemicals (Form 10)
2b. The goods appear to be undervalued and the value declared appears liable for rejection and goods to be assessed at fair value, as per the
Section 14 of Customs Act 1962. read with Customs Valuation (Determination of Value of Imported Goods) Rules, 2007
2c. The consignment appears to be mis-declared as GIFT, as the sender is e-bay seller/ no sender details and thus does not qualify as bonafied
GIFT.
3a. Whereas the import of dutiable goods by letter, packet or parcel posts is restricted except where such letter or packet bears a correct
declaration stating the nature, weight & value of the contents on the front side in terms of Notification No. 78-Cus dated 02.04.1938.
4. The said goods appear to be liable for confiscation under the provisions of Section 111(m) and / or Section 111(d) of the Customs Act, 1962
and the importer appears to be liable for imposition of penalty under Section 112(a) of the Customs Act, 1962.
5. Now therefore, the importer is hereby called upon to make a written submission and submit self certified copies of proper Invoice and
payment details and the the required NOC/ Licence / Permission and in respect to observations at para (2) above, failing which the Importer is
required to show cause to the Superintendent / Appraiser of Customs, Postal Appraising Section having his/her office at 2nd floor, Videsh Dak
Bhawan, Foreign Post Officer, Ballard Estate, Mumbai-400001 within ten (10) days of receipt of this notice as to why:
(a) the assessable value of the said goods should not be arrived at as per the Section 14 of Customs Act 1962 read with Customs
Valuation (Determination of Value of Imported Goods) Rules, 2007 and Duty of Customs ascertained and demanded and recovered under
section 28 ibid and/or,
(b) the goods should not be confiscated under the provisions of Section 111(m) and / or Section 111(d) of the Customs Act, 1962 and
(c) Penalty should not be imposed upon the importer under Section 112(a) of the Customs