Notified port import and pre-clearance MRP sticker affixation defeated confiscation, penalty and redemption fine for cosmetics imports.

Import of deodorants and perfumes through a notified sea port was held not liable to confiscation where the customs delivery destination fell within the relevant commissionerate and no statutory bar prevented affixation of MRP/RSP stickers before out-of-charge. The stickers were affixed in the customs area before clearance, so alleged non-compliance with port requirements and label requirements did not justify confiscation. Consequential penalty and redemption fine were also set aside, and the importer obtained relief from the impugned order.

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Issues: Whether the import of deodorants/perfumes was liable to confiscation for alleged non-compliance with the notified port requirement and for absence of MRP/RSP stickers at the time of import.

Analysis: The goods were imported through Nava Sheva, which was treated as a notified sea port for import of drugs and cosmetics, and the delivery destination fell within the jurisdiction of the concerned customs commissionerate. The applicable legal metrology requirements did not prohibit affixation of MRP/RSP stickers before out-of-charge was granted, and the stickers were admittedly affixed in the customs area before clearance.

Conclusion: The confiscation was not sustainable and the penalty and redemption fine were also liable to be set aside.

Final Conclusion: The appeal succeeded and the importer was granted the reliefs flowing from setting aside the impugned confiscation order.

Ratio Decidendi: Where the import is through a notified port and MRP/RSP stickers are affixed before out-of-charge without any statutory prohibition, confiscation and consequential penalties cannot be sustained.

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