TaxTMI 
TaxTMI 
2020 (2) TMI 102
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....t. Ltd. is inter alia, engaged in the business of trading of cosmetic products, perfumes and deodorants. During the disputed period September 2018, the appellant had imported EDT-100ML, Deodorants-200ML, Body Spray-250ML, Bioluxe Scrub-500ML from Dubai-UAE and filed the Bills of Entry No. 7973716 dated 09.09.2018 and 8027706 dated 12.09.2018 for clearance of the said imported consignments. During the course of examination of the imported goods at Continental CFS, the Customs Department found that there is mis-declaration of goods and that in respect of most of the consignments; the CDSCO Certificates were not issued in conformity with the statutory norms. Accordingly, the subject goods were seized under Section 110(1) of the Customs Act, 19....
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....esides, the impugned order also imposed penalties of Rs. 10,00,000/- each under Section 112(a) ibid and 114AA ibid on the other appellant Shri Dhananjay Balchandra Desai. 3. The learned Advocate appearing for the appellants submitted that the subject goods were wrongly sent by the overseas supplier due to cross stuffing and the said fact had also been informed to the department in the statements, recorded on 03.12.2018 and 25.01.2019, of the Director of the appellant company. Thus, he submitted that the appellant was not aware about any mis-declaration and due to bona fide mistake on the part of the supplier, the goods were wrongly supplied. Hence, he prayed for allowing re-export of the goods covered under both the Bills of Entry. He fur....
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....the CDSCO requirement as per the provisions contained in the Drugs and Cosmetic Act, 1940. Thus, we are of the considered view that rejection of the declared value by resorting to the provisions of Rule 12 ibid and re-determination of the same under Rule 9 ibid read with Section 14 ibid is in conformity with the statutory provisions. 7. In this case, the learned adjudicating authority has absolutely confiscated the cosmetics valued at Rs. 1,25,48,722/- under Section 111(d) ibid on the ground that the goods were attempted to be imported without any valid CDSCO certificate obtained from the competent authority functioning under the provisions of Drugs & Cosmetics Act, 1940. Further, the impugned goods valued at Rs. 21,15,317/- were also ord....
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.... Customs, Imports, Chennai - 2017 (353) ELT 289 (Mad.) have observed that when any restriction or condition is imposed by or under the other statute, then the adjudicating authority under the customs statute is not even competent to waive or condone such restriction and in effect, cannot provide the option for payment of redemption fine in respect of the imported goods. 8.3 In the present case, regulations for import of perfumes are provided in the Drug & Cosmetics Act, 1940. Since, the appellant did not import the subject goods under the cover of valid CDSCO certificate, the provisions of the said statute have been violated. Thus, the goods are liable for absolute confiscation under the provisions of Section 111(d) ibid. Further, the off....
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....has invoked the provisions of Section 112(a) ibid and Section 114AA ibid for imposition of penalties on the other appellant Shri Dhananjay Balchandra Desai, Director of the appellant company. On perusal of the case records, especially the statement recorded by the department pursuant to summon issued under Section 108 ibid, we do not find any justification to uphold the impugned order to such extent inasmuch as the ingredients mentioned in the said statutory provisions have not been satisfied in support of imposition of penalties. 11. With regard to the prayer made by the appellant to reexport of the subject goods, we find that provisions governing redemption as in the case and re-export as requested are altogether separate. The impugned ....