https://www.taxtmi.com/caselaws?id=787697 Imported cosmetics are regulated not only by the Customs Act, 1962 but also by the Drugs and Cosmetics Act, 1940 and the Cosmetics Rules, 2020. Goods brought into India without the requisite CDSCO registration or licence were treated as imported in breach of a mandatory statutory regime and therefore as prohibited goods under the Customs Act. Warehousing did not legalise the unlawful import, and Section 69 applied only to lawfully imported warehoused goods. On that basis, seizure under Section 110 and potential confiscation under Section 111 were held to be sustainable, and the claim for re-export was rejected. en-us Mon, 09 Mar 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787697 Imported cosmetics are regulated not only by the Customs Act, 1962 but also by the Drugs and Cosmetics Act, 1940 and the Cosmetics Rules, 2020. Goods brought into India without the requisite CDSCO registration or licence were treated as imported in breach of a mandatory statutory regime and therefore as prohibited goods under the Customs Act. Warehousing did not legalise the unlawful import, and Section 69 applied only to lawfully imported warehoused goods. On that basis, seizure under Section 110 and potential confiscation under Section 111 were held to be sustainable, and the claim for re-export was rejected. Case-Laws Customs Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787697