International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Importation of cosmetics without mandatory prior registration...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cure noncompliance.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Importation of cosmetics without mandatory prior registration under the drugs and cosmetics regulatory regime is a prohibited illegal import under the Customs code, attracting seizure and confiscation powers; the court applied the statutory interplay between the Customs and Drugs and Cosmetics enactments to hold such consignments liable to seizure under seizure provisions and confiscation under confiscation provisions. The warehousing scheme and claimed intention to re export do not legalise import of prohibited goods; warehousing relief for re export applies only to goods lawfully imported, and cannot cure absence of prior regulatory licence.
Importation of cosmetics without mandatory prior registration under the drugs and cosmetics regulatory regime is a prohibited illegal import under the Customs code, attracting seizure and confiscation powers; the court applied the statutory interplay between the Customs and Drugs and Cosmetics enactments to hold such consignments liable to seizure under seizure provisions and confiscation under confiscation provisions. The warehousing scheme and claimed intention to re export do not legalise import of prohibited goods; warehousing relief for re export applies only to goods lawfully imported, and cannot cure absence of prior regulatory licence.
Note: It is a system-generated summary and is for quick reference only.