2014 (3) TMI 1060 - AT - Customs

The appellants imported a consignment of cosmetics, which was in accordance with declarations made in the Bill of Entry, invoices and the packing list. The said goods were seized and subsequently confiscated on the ground that they have not produced the requisite registration for import of cosmetics under Drugs and Cosmetics Act, 2010, made applicable with effect from 01.04.2013. - they have now obtained the requisite registration certificate - matter remand the matter to Commissioner for fresh adjudication after examining the said certificate to be produced by the appellants.

Summary

Issues:
Import of cosmetics without requisite registration under Drugs and Cosmetics Act, 2010.

Analysis:
The appellants imported cosmetics in line with declarations, but the goods were seized and confiscated due to lack of registration under the Drugs and Cosmetics Act, 2010. The Commissioner decided against the appellants for not providing evidence of follow-up action to obtain the registration certificate, despite their claim of having applied for it. The appellants later obtained the registration certificate, leading to the setting aside of the impugned order. The matter was remanded to the Commissioner for fresh adjudication based on the new certificate. The Commissioner was directed to expedite the decision, preferably within 15 days due to the involvement of a line consignment.

This judgment highlights the importance of compliance with regulatory requirements, specifically the need for the requisite registration under the Drugs and Cosmetics Act, 2010 for importing cosmetics. It also emphasizes the significance of providing proper evidence and documentation to support claims made during legal proceedings. The decision to remand the matter for fresh adjudication after obtaining the registration certificate showcases the procedural fairness in ensuring all relevant information is considered before making a final determination. The directive to expedite the decision within a specified timeframe reflects the tribunal's acknowledgment of the urgency in resolving matters involving seized goods, particularly in cases like line consignments where timely decisions are crucial for all parties involved.