https://www.taxtmi.com/caselaws?id=221399 Cosmetics imported through a point of entry not notified under Rule 43A of the Drugs and Cosmetics Rules, 1945 are treated as prohibited imports under the Customs Act, 1962 and may be confiscated with penalty. The text distinguishes cosmetics from drugs or other substances under the Drugs and Cosmetics Act, 1940, and states that the Schedule D exemption applies only to substances not intended for medical use, not to cosmetics. While confiscation and violation were sustained, the redemption fine and penalty were reduced as excessive on the facts. en-us Tue, 16 Oct 2012 00:00:00 +0530 Fri, 08 Mar 2013 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221399 Cosmetics imported through a point of entry not notified under Rule 43A of the Drugs and Cosmetics Rules, 1945 are treated as prohibited imports under the Customs Act, 1962 and may be confiscated with penalty. The text distinguishes cosmetics from drugs or other substances under the Drugs and Cosmetics Act, 1940, and states that the Schedule D exemption applies only to substances not intended for medical use, not to cosmetics. While confiscation and violation were sustained, the redemption fine and penalty were reduced as excessive on the facts. Case-Laws Customs Tue, 16 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221399