Absolute confiscation of misdeclared cosmetic imports upheld where goods were outside the registration certificate and redemption was discretionary.

Imported cosmetic goods not covered by the CDSCO registration certificate were treated as restricted, and their misdeclaration in description, quantity, manufacturer details and value supported confiscation. Section 125 of the Customs Act gives discretion to allow redemption in lieu of confiscation, but does not require such an option in every case. The admitted misdeclarations also supported an inference of intent to evade customs duty, and the cited precedent was distinguished on facts. Absolute confiscation of the goods was therefore held permissible, and the challenge to confiscation, duty demand, interest and penalty failed.

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Issues: Whether absolute confiscation of imported cosmetic goods not declared in the CDSCO registration certificate was permissible.

Analysis: The goods were found to have been misdeclared in description, quantity, manufacturer details, and value, and the portion ordered absolutely confiscated was not reflected in the CDSCO registration certificate. Import of cosmetics for sale requires registration under the applicable drugs and cosmetics regime, and goods not covered by the registration were treated as restricted. Section 125 of the Customs Act confers discretion to permit redemption in lieu of confiscation, but does not mandate such option in every case. The admitted misdeclarations also supported an inference of intent to evade customs duty, and the cited precedent was distinguished on facts.

Conclusion: Absolute confiscation of the goods was held permissible, and the challenge to the confiscation, duty demand, interest, and penalty failed.

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