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    <title>2014 (3) TMI 1060 - CESTAT NEW DELHI</title>
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    <description>The appellants imported cosmetics without the requisite registration under the Drugs and Cosmetics Act, 2010. Despite claiming to have applied for registration, they failed to provide evidence of follow-up action. Subsequently, after obtaining the registration certificate, the impugned order was set aside, and the matter was remanded for fresh adjudication by the Commissioner within 15 days due to the involvement of a line consignment. This case underscores the importance of regulatory compliance, proper documentation, and procedural fairness in legal proceedings concerning seized goods.</description>
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      <link>https://www.taxtmi.com/caselaws?id=185123</link>
      <description>The appellants imported cosmetics without the requisite registration under the Drugs and Cosmetics Act, 2010. Despite claiming to have applied for registration, they failed to provide evidence of follow-up action. Subsequently, after obtaining the registration certificate, the impugned order was set aside, and the matter was remanded for fresh adjudication by the Commissioner within 15 days due to the involvement of a line consignment. This case underscores the importance of regulatory compliance, proper documentation, and procedural fairness in legal proceedings concerning seized goods.</description>
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      <pubDate>Mon, 10 Mar 2014 00:00:00 +0530</pubDate>
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