TaxTMI 
TaxTMI 
2013 (12) TMI 1245
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....h sides. 2. The respondents imported certain cosmetics through Tuticorin Port including cosmetics bearing trademark "DOVE" and "AXE". The original authority allowed clearance of all the cosmetics except DOVE and AXE subject to payment of a redemption fine of Rs. 50,000/- and penalty of Rs. one lakh while absolutely confiscating DOVE and AXE on the ground that the same violated Intellectual P....
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.... are required to be destroyed. 5. The learned counsel appearing for the respondents states that as regards the impugned goods other than DOVE and AXE, no doubt the same were imported at Tuticorin Port when Tuticorin Port was not one of the notified ports. However, the goods were not cleared and subsequently on 9-4-2010, the Tuticorin Port has been declared as one of the authorized ports subs....
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....2010 is not a proper amendment but only a draft Government Order. 7. After hearing both sides, I find that the impugned cosmetics other than DOVE and AXE have been found fit for release by the Assistant Drugs Controller and its restriction of import through particular ports is in view of non-availability of testing facilities for drugs and cosmetics. As such, the violation in regard to these....