Mr. Shekappa & Anr v. Directorate of Revenue Inntelligence Bangalore Zonal Unit, Writ Petition No

: Ms. Arti Sharma, Dy.G.A. Mr. Vivek Sharma, Addl.G.A. Mr. Vikrant Sharma, S.H.O. Behror (I.O. present in person) HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order DATE OF RESERVED :: 15 / 07 /2025 DATE OF PRONOUNCEMENT 1- izkfFkZ;k@vfHk;qDrk dh vksj ls viuh fu;fer tekur gsrq ;g 05 /0 :: tekur izkFkZuk i= Hkkjrh; ukxfjd lqj{kk lafgrk] 2023 dh /kkjk 483 ds vUrxZr iqfyl Fkkuk&cgjksM+] ftyk&dksViwryh&cgjksM+ esa ntZ izFke lwpuk fjiksVZ la[;k&308@2024] vijk/k vUrxZr /kkjk 8@21] 8@22 o 8@29 Lokid vkS"kf/k vkSj eu%izHkkoh inkFkZ vf/kfu;e] 1985 esa is'k fd;k x;k gSA 2- nkSjkus cgl fo}ku vf/koDrk izkfFkZ;k&vfHk;qDrk dk rdZ jgk gS fd izkfFkZ;k&vfHk;qDrk dks bl ekeys esa >wBk Qalk;k x;k gSA izkfFkZ;k&vfHk;qDrk ds dCts ls dksbZ u'khyh nok,sa cjken gksuk ugha ik;k x;k gSA izkfFkZ;k&vfHk;qDrk ds f[kykQ Lokid vkS"kf/k vkSj eu%izHkkoh inkFkZ vf/kfu;e] 1985 dh /kkjk 8@29 ds v/khu n.Muh; vijk/k dk vkjksi yxk;k x;k gSA fo}ku vf/koDrk izkfFkZ;k&vfHk;qDrk dk ;g Hkh rdZ jgk gS fd izkfFkZ;k&vfHk;qDrk dks bl ekeys esa blfy, fyIr fd;k x;k gS fd [2025:RJ-JP:26386] (2 of 5) [CRLMB-1728/2025] izkfFkZ;k&vfHk;qDrk cSat ykbZQ ds;j izkbZosV fyfeVsM uked QeZ dh Mk;jsDVj gS] fdUrq mDr dEiuh ds Ø;&foØ; laca/kh dk;Z izkfFkZ;k&vfHk;qDrk dh ns[kjs[k esa ugha gksrs gSa] cfYd fdlh vU; Mk;jsDVj dh ns[kjs[k esa gksrs gSaA izkfFkZ;k&vfHk;qDrk dks ftl dEiuh dk Mk;jsDVj gksuk crk;k x;k gS] ml dEiuh dks gLrxr ekeys esa vfHk;qDr ugha cuk;k x;k gS] ,slh fLFkfr esa izkfFkZ;k&vfHk;qDrk dh dEiuh dks eqyfte cuk, fcuk izkfFkZ;k&vfHk;qDrk ds f[kykQ dkuwuu eqdnek ugha pyk;k tk ldrkA fo}ku vf/koDrk izkfFkZ;k&vfHk;qDrk dk ;g Hkh rdZ jgk gS fd izkfFkZ;k&vfHk;qDrk dks bl ekeys esa fnukad 06-01-2025 dks fxj¶rkj fd;k x;k Fkk] rc ls og U;kf;d vfHkj{kk esa py jgh gSA izkfFkZ;k&vfHk;qDrk ds f[kykQ vkjksi i= Hkh U;k;ky; esa is'k fd;k tk pqdk gSA izdj.k ds fopkj.k esa le; yxus dh laHkkouk gSA vr% mijksDr vk/kkjksa ij izkfFkZ;k&vfHk;qDrk dks tekur ij fjgk fd;s tkus dh izkFkZuk dhA vius rdksZa ds leFkZu esa fo}ku vf/koDrk izkfFkZ;k&vfHk;qDrk }kjk U;k;ky; dk /;ku fuEu U;kf;d n`"Vkar dh vksj vkdf"kZr fd;k x;k %& ● Mr. Shekappa & Anr. Vs. Directorate of Revenue Inntelligence Bangalore Zonal Unit, Writ Petition No. 27090/2023, Decided on 14.03.2025. blds foijhr fo}ku jktdh; vf/koDrk us mijksDr rdksZa dk fojks/k 3- djrs gq, O;Dr fd;k fd gLrxr ekeys esa fnukad 05-07-2024 dks iqfyl Fkkuk cgjksM+ ds iqfyl dfeZ;ksa }kjk x'r ds nkSjku ,d lafnX/k O;fDr ds ikl nks cSx feys] ftudh fu;ekuqlkj ryk'kh fy, tkus ij nksuksa cSxksa ls djhc <kbZ gtkj Dicyclomine Hydrochloride, Tramadol Hydrochloride Acetaminophen Capsule (Semplx) ds feys rFkk 100 'kh'kh Codeine Phosphate Triprolidine Hydrochloride Syrup 100 ML Anrex Cough Syrup dh feyh tks fd u'khyh nokvksa dh Js.kh esa vkrs gSaA iwNrkN djus ij ml O;fDr us viuk uke jktflag iq= Hkwiflag gksuk crk;kA mDr O;fDr us iwNrkN ds nkSjku ;g Hkh crk;k fd og uSulq[k ekSgYys esa jkts'k ;kno dh fdjk;s dh nqdku pykus okys MkWDVj vfouk'k 'kekZ iq= lqjs'kpan 'kekZ dh MsaVy fDyfud esa dke djrk gS o MkWDVj ds dgus ij gh uSulq[k ekSgYys ds xksnke ls u'khyh nokbZ;k¡ dksViwryh esa ys tkdj nsrk gSA mldk [2025:RJ-JP:26386] (3 of 5) [CRLMB-1728/2025] ;g Hkh c;ku jgk gS fd uSulq[k ekSgYys esa dkQh ek=k esa voS/k u'khyh nokbZ;k¡ Hkjh gqbZ gSaA mDr jktflag dks lkFk ysdj tc uSulq[k ekSgYys esa mlds }kjk crkbZ xbZ nqdku ij x;s o eqyfte jkt flag ds ikl j[kh pkch ls nqdku [kksyh xbZ rks mlesa Hkkjh ek=k esa u'khyh nokbZ;k¡ feyh] ftuesa Codeine Phosphate Triprolidine Hydrochloride Syrup A-Care Cough Syrup 100 ML dh 10]654 'kh'kh o Alprazolam Tablets I.P. 0.5 MG RLAM 0.5, Batch No. 2530324 dh dqy 10]800 VscysV rFkk RLAM Dicyclominne Hydrochloride, Tramadol Hydrochloride Acetaminophen Capsules ds dqy 1]18]656 dSIlwy cjken gq,A fo}ku jktdh; vf/koDrk dk ;g Hkh rdZ jgk gS fd eqyfte jktflag dh fu'kknsgh ls tks Hkkjh ek=k esa eknd inkFkZ@u'khyh nokbZ;k¡ cjken gqbZ gS] mlesa Alprazolam Tablets I.P. 0.5 MG RLAM 0.5 dh tks 10]800 VscysV cjken gqbZ gS] vuqla/kku esas ;g ik;k x;k gS fd mDr Alprazolam Tablets I.P. 0.5 MG RLAM 0.5, Aran Pharmaceuticals, 4953 jkedkyk uxj eksjkj Xokfy;j&474006 ¼,e-ih-½ }kjk csp uEcj&2530324] fufeZr dh x;h Fkh] mDr fuekZrk dEiuh }kjk mDr csp uEcj&2530324 dh Alprazolam Tablets I.P. 0.5 MG RLAM 0.5, Batch No. 2530324 dh leLr xksfy;ka] gksy lsy Mhyj ,e-,l- vxzoky cznlZ] fcjgkuk jksM+ dkuiqj] mŸkj izns'k ds ekfyd fouksn vxzoky dks csph x;h FkhA gksy lsy Mhyj fouksn vxzoky us crk;k fd mDr csp uEcj&2530324 dh leLr Alprazolam Tablets I.P.

0.5 MG RLAM 0.5 dh VscysV izkfFkZ;k&vfHk;qDrk dh QeZ dks csph x;h gSaA bl ij vuqla/kku vf/kdkjh }kjk izkfFkZ;k&vfHk;qDrk dks uksfVl fn;k tkdj iwNk x;k fd mDr csp uEcj&2530324 dh Alprazolam Tablets I.P. 0.5 MG RLAM 0.5 dh VscysV mlus fdl dEiuh] fdl O;fDr dks dc csphA mDr uksfVl izkIr gksus ds mijkar Hkh izkfFkZ;k&vfHk;qDrk }kjk mDr uksfVl dk dksbZ tokc ugha fn;k x;k rFkk ;g ik;s tkus ij fd mDr csp uEcj&2530324 dh tks nokbZ;k¡ izkfFkZ;k&vfHk;qDrk dh QeZ dks csph x;h Fkh] mDr csp dh gtkjksa xksfy;ka lg&vfHk;qDr jktflag ds dCts'kqnk xksnke esa feyh gS] ftldk mlds ikl Ø;&foØ; dk dksbZ nLrkost ugha FkkA fo}ku jktdh; vf/koDrk dk ;g Hkh rdZ jgk gS fd ekeys esa [2025:RJ-JP:26386] (4 of 5) [CRLMB-1728/2025] izkfFkZ;k&vfHk;qDrk dh fyIrrk Li"V :i ls izdV gks jgh gSA ekeys esa Hkkjh ek=k esa u'khyh nokbZ;k¡ cjken gqqbZ gSA izkfFkZ;k&vfHk;qDrk ds f[kykQ Lokid vkS"kf/k vkSj eu%izHkkoh inkFkZ] vf/kfu;e] 1985 dh /kkjk 8@29 dk vkjksi vo'; gS] fdUrq mDr vkjksi ds laca/k esa lh/kh lk{; izkfFkZ;k&vfHk;qDrk ds f[kykQ i=koyh ij ekStwn gSA ekeyk xaHkhj izÑfr dk gSA vr% mijksDr vk/kkjksa ij izkfFkZ;k&vfHk;qDrk dh vksj ls izLrqr tekur vkosnu i= dks vLohdkj dj [kkfjt fd;s tkus dh izkFkZuk dhA 4- 5- lquk x;kA i=koyh dk voyksdu fd;k x;kA i=koyh ds voyksdu ls izdV gksrk gS fd ekeys ds eq[; vfHk;qDr jkt flag ds dCts ls Hkkjh ek=k esa u'khyh nokbZ;k¡ cjken dh x;h gSA eq[; vfHk;qDr jktflag ds dCts ls tks nokbZ;k¡ cjken gqbZ gS] muesa ls Alprazolam Tablets I.P. 0.5 MG RLAM 0.5 dh gtkjksa xksfy;ka csp uEcj&2530324 ds tfj;s] Aran Pharmaceuticals, 4953 jkedkyk uxj eksjkj Xokfy;j&474006 ¼,e-ih-½ }kjk fufeZr dh x;h gSA mDr fuekZrk dEiuh }kjk mDr csp uEcj&2530324 dh Alprazolam Tablets I.P. 0.5 MG RLAM 0.5 VscysV dh leLr xksfy;ka] gksy lsy Mhyj ,e-,l- vxzoky cznlZ] fcjgkuk jksM+ dkuiqj] mŸkj izns'k ds ekfyd fouksn vxzoky dks csph x;h gS rFkk ,e-,l- vxzoky cznlZ fcjgkuk jksM+ dkuiqj] mŸkj izns'k ds gksy lsy Mhyj fouksn vxzoky us mDr csp uEcj&2530324 dh leLr Alprazolam Tablets I.P. 0.5 MG RLAM 0.5 dh VscysV dks izkfFkZ;k&vfHk;qDrk dh QeZ dks cspk x;k gSA vuqla/kku vf/kdkjh }kjk izkfFkZ;k&vfHk;qDrk dks uksfVl izsf"kr dj iwNk x;k fd mDr csp uEcj&2530324 }kjk fufeZr Alprazolam Tablets I.P. 0.5 MG RLAM 0.5 VscysV izkfFkZ;k&vfHk;qDrk }kjk fdl O;fDr o QeZ dks csph x;h gS] fdUrq ckotwn volj izkfFkZ;k&vfHk;qDrk ;g crkus esa vlQy jgh gS fd izkfFkZ;k&vfHk;qDrk dh dEiuh dks csp uEcj&2530324 dh tks Alprazolam Tablets I.P. 0.5 MG RLAM 0.5 VscysV~l csph x;h gS] og nokbZ;k¡ vfHk;qDr jktflag ds dCts ls fdl izdkj igqWphA ,slh fLFkfr esa ge] izkfFkZ;k&vfHk;qDrk dks tekur ij fjgk fd;k tkuk mfpr ugha le>rs gSaA vr% izdj.k ds leLr rF;ksa ,oa ifjfLFkfr;ksa dks n`f"Vxr j[krs gq,] [2025:RJ-JP:26386] (5 of 5) [CRLMB-1728/2025] ekeys ds xq.kkoxq.k ij dksbZ fVIi.kh fd;s fcuk] gLrxr ekeys esa izkfFkZ;k&vfHk;qDrk dks tekur dk ykHk fn;k tkuk mfpr izrhr ugha gksrk gSA 6- ifj.kker% izkfFkZ;k&vfHk;qDrk Jherh vpZuk JhokLro iRuh vkns'k pUn oekZ dh vksj ls izLrqr tekur izkFkZuk i= la[;k&1728@2025 vLohdkj dj [kkfjt fd;k tkrk gSA 7- lHkh yafcr izkFkZuk i=ksa dks Hkh mijksDrkuqlkj fujLr fd;k tkrk gSA LOKESH RAJ /33 (ASHUTOSH KUMAR),J