2019 (4) TMI 926

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....dicial) None for appellants Shri Bhushan Kamble, Assistant Commissioner (AR) for respondent Per: C J Mathew These two appeals arise from the order of the original authority confiscating various cosmetics, described as 'shower gel, roll on, shampoo/conditioner shampoo, shaving gel, hair cream, body cream, face cream, body lotion, mouth freshener, soap and scented spray', imported agains....

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....at the importer was obliged to comply with the said Rules. It is also pointed out that the importers had been afforded the opportunity to transship the goods to any port that was recognized for the purpose; such an enumeration of ports is not an empty formality but is linked to the existence of sufficient technical expertise to ensure that safety is not compromised. 4. We find that the grounds ....