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Issues: Whether cosmetics imported without the required no objection certificate and through a place of entry not approved under the Drugs and Cosmetics Rules, 1945 were liable to absolute confiscation.
Analysis: The goods were imported in breach of the requirement to obtain a no objection certificate from the Assistant Drug Controller under rule 133 of the Drugs and Cosmetics Rules, 1945, and the import through Goa was contrary to the specified points of entry under rule 43A of those Rules. The requirement is intended to ensure compliance with safety-related import controls, and such restrictions have to be strictly observed. Non-compliance rendered the goods liable to confiscation.
Conclusion: The confiscation was upheld and the challenge to the order failed.