https://www.taxtmi.com/highlights?id=97565 Importation of cosmetics without mandatory prior registration under the drugs and cosmetics regulatory regime is a prohibited illegal import under the Customs code, attracting seizure and confiscation powers; the court applied the statutory interplay between the Customs and Drugs and Cosmetics enactments to hold such consignments liable to seizure under seizure provisions and confiscation under confiscation provisions. The warehousing scheme and claimed intention to re export do not legalise import of prohibited goods; warehousing relief for re export applies only to goods lawfully imported, and cannot cure absence of prior regulatory licence. en-us Wed, 11 Mar 2026 08:17:50 +0530 Wed, 11 Mar 2026 08:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97565 Importation of cosmetics without mandatory prior registration under the drugs and cosmetics regulatory regime is a prohibited illegal import under the Customs code, attracting seizure and confiscation powers; the court applied the statutory interplay between the Customs and Drugs and Cosmetics enactments to hold such consignments liable to seizure under seizure provisions and confiscation under confiscation provisions. The warehousing scheme and claimed intention to re export do not legalise import of prohibited goods; warehousing relief for re export applies only to goods lawfully imported, and cannot cure absence of prior regulatory licence. Highlights Customs Wed, 11 Mar 2026 08:17:50 +0530 https://www.taxtmi.com/highlights?id=97565