https://www.taxtmi.com/caselaws?id=202160 Imported toilet soaps assessed in the condition in which they were brought into India were treated as misbranded cosmetics because they were naked and unlabelled at import, and such goods were prohibited for import under the Drugs and Cosmetics Act, 1940. Post-import labelling and packing did not change their imported character or satisfy the condition that the goods be imported for sale as such, so Notification No. 22/99-Cus was unavailable. As the goods were prohibited, confiscation under Section 111(d) of the Customs Act, 1962 and redemption fine were sustained, while the penalty was reduced on proportionality grounds. en-us Tue, 15 Jun 2010 00:00:00 +0530 Wed, 02 Mar 2011 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202160 Imported toilet soaps assessed in the condition in which they were brought into India were treated as misbranded cosmetics because they were naked and unlabelled at import, and such goods were prohibited for import under the Drugs and Cosmetics Act, 1940. Post-import labelling and packing did not change their imported character or satisfy the condition that the goods be imported for sale as such, so Notification No. 22/99-Cus was unavailable. As the goods were prohibited, confiscation under Section 111(d) of the Customs Act, 1962 and redemption fine were sustained, while the penalty was reduced on proportionality grounds. Case-Laws Customs Tue, 15 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202160