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        Case ID :
        Customs

        Misdeclaration and undervaluation of imported goods - Cosmetic...

        Importer Denied Right to Re-Export Undervalued Cosmetics; Confiscation Violates Rule 131(3) Without Statutory Notice.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Misdeclaration and undervaluation of imported goods - Cosmetic goods - not supported with certificate of the Controller of Drugs and Cosmetics Organization (CDSCO) - Absolute Confiscation - Under sub-rule(3) of Rule 131 of the said Rules, the Collector of Customs(now Commissioner) is duty bound to communicate to the importer to exercise their option either to re-export the goods to the country of origin or allow the Central Government to take possession of it and destroy the same accordingly. Therefore, it is a statutory right available to an importer which cannot be overlooked by the department; the importer should have been allowed to exercise the option to re-export the goods, as prayed for. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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