https://www.taxtmi.com/caselaws?id=378482 Cosmetics imported without the required no objection certificate from the Assistant Drug Controller and through a place of entry not approved under the Drugs and Cosmetics Rules, 1945 were treated as non-compliant with mandatory safety import controls. The rules on prior NOC approval and specified points of entry were held to be strict requirements, and breach of either condition rendered the goods liable to confiscation. On that basis, the confiscation was upheld and the challenge failed. en-us Tue, 19 Feb 2019 00:00:00 +0530 Fri, 21 Feb 2020 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378482 Cosmetics imported without the required no objection certificate from the Assistant Drug Controller and through a place of entry not approved under the Drugs and Cosmetics Rules, 1945 were treated as non-compliant with mandatory safety import controls. The rules on prior NOC approval and specified points of entry were held to be strict requirements, and breach of either condition rendered the goods liable to confiscation. On that basis, the confiscation was upheld and the challenge failed. Case-Laws Central Excise Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378482