https://www.taxtmi.com/caselaws?id=423058 Imported cosmetics lacking valid CDSCO registration were treated as liable to confiscation, but the special procedure under Rule 131(3) of the Drugs and Cosmetics Rules, 1945 required customs authorities to permit re-export or destruction where the contravention of Chapter III of the Drugs and Cosmetics Act, 1940 could not be remedied by the importer. The text states that this statutory re-export mechanism was mandatory on these facts and that absolute confiscation could not bypass it. Once re-export was allowed, the confiscation fine and connected penalties on the importers and other noticees were also said to fall away, with the allegations against the individual and CHA-related noticees not being sustained on the facts. en-us Fri, 18 Feb 2022 00:00:00 +0530 Sat, 28 May 2022 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423058 Imported cosmetics lacking valid CDSCO registration were treated as liable to confiscation, but the special procedure under Rule 131(3) of the Drugs and Cosmetics Rules, 1945 required customs authorities to permit re-export or destruction where the contravention of Chapter III of the Drugs and Cosmetics Act, 1940 could not be remedied by the importer. The text states that this statutory re-export mechanism was mandatory on these facts and that absolute confiscation could not bypass it. Once re-export was allowed, the confiscation fine and connected penalties on the importers and other noticees were also said to fall away, with the allegations against the individual and CHA-related noticees not being sustained on the facts. Case-Laws Customs Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423058