2021-VIL-659-CESTAT-DEL-CU

CUSTOMS CESTAT Case

Customs - Confiscation of goods Appellant/assessee imported cosmetic products – On basis of intelligence, goods were found to be T.Y.A. Plant cosmetic products – Goods were found to be mis-declared in description as well as quantities accordingly were seized – Adjudicating Authority rejected declared value of goods and accepted re-determined assessable value – Goods having value of Rs.89,829/- were ordered for absolute confiscation on ground that they were not declared in CDSCO Registration Certificate – differential Customs Duty in respect of subject Bill of Entry was confirmed and penalty was imposed upon appellant alongwith order of recovery of interest – Commissioner upheld order of Adjudicating Authority – Hence, the instant appeal – HELD - all cosmetic products that are imported for sale in India need to be registered with Licensing Authority, as is defined under Rule 21 of Drugs and Cosmetic Act which regulate import of cosmetic to ensure safety, quality and performance – For this purpose that CDSCO Certificates are issued in terms of provisions of Cosmetic Rules, 1945 – Goods which are not mentioned in CDSCO Certificate are restricted goods – Section 125 of the Customs Act gives importer an option to pay fine in lieu of confiscation but word used in provision is “may’, hence, intention of statute is clear that discretion lies with Confiscating Officer to either impose fine in lieu of confiscation or to order absolute confiscation – It is clearly a case of admitted mis-declaration of goods, details of manufacturer to have been wrongly mentioned on consignment and declared value which is totally different from invoice value of consignment – No infirmity found in impugned order – assessee appeal is dismissed

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