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TMI Blog2010 (6) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty looks harsh in the facts and circumstances of the case, which we reduce to Rs. 25,000/-. - C/197/2000 - A/196/2010-WZB/C-II/CSTB - Dated:- 15-6-2010 - S/Shri P.G. Chacko, S.K. Gaule, JJ. REPRESENTED BY : Dr. T. Tiju, SDR, for the Appellant. [Order per : P.G. Chacko, Member (J)]. This appeal was filed by the department challenging the order passed by the lower appellate authority in respect of a consignment of beauty toilet soaps (naked) imported by the respondent and covered by Bill of Entry dated 17-9-1999 filed by them. There is no representation today for the respondent despite notice, nor any request of theirs for adjournment. This happened on the previous occasions also. We are, therefore, inclined to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 20/99-Customs, dated the 28th February, 1999, without prejudice to any other action that may be taken under any law for the time being in force, I/we undertake to pay the special additional duty of customs of Rs. ....., which is leviable on these goods, but for exemption contained in the said notification. Sd/- (Date and stamp) Nil 3. On first check examination of the goods, the assessing authority found it necessary to obtain a report from the Assistant Drugs Controller (ADC) and, accordingly, samples were drawn and sent to that authority. The ADC in a report dated 30-9-1999 stated that the individual soap did not bear any particulars required under the Drugs and Cosmetics Rules and hence should be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndertaken by the party pursuant to the ADC s advice amounted to manufacture in terms of Note 6 to Chapter 34 of the Schedule to the Central Excise Tariff Act, 1985 and consequently the goods imported by the respondent could not be considered to have been imported for sale as such , with the result that the benefit of serial No. 5 of the table annexed to the aforesaid notification would not be admissible to the goods. It further appeared that the soaps imported by the respondent fell in the category of misbranded cosmetics falling under Section 10 of the Drugs and Cosmetics Act and consequently they were prohibited for import and hence liable to be confiscated under Section 111(d) of the Customs Act. The importer appeared to be liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the Drugs Cosmetics Act and hence fell within the category of misbranded cosmetics and consequently the goods were prohibited for import under Section 10 of the said Act. (b) The activity of labelling and packing undertaken by the importer on the docks, as advised by the Assistant Drugs Controller in his second report, amounted to manufacture in terms of Chapter Note 6 and, therefore, the question of sale of the naked soaps as such in the Indian markets did not arise. Consequently, the benefit of the notification would not be admissible to the imported goods. (c) The labelling done by the importer pursuant to the ADC s advice was also objectionable inasmuch as the brandname used on the containers was deceptively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ude Section 10 of the Drugs and Cosmetics Act which laid down to the effect that any misbranded drug or misbranded or spurious cosmetic was prohibited for import into India. Section 9C of the Act provided that a cosmetic shall be deemed to be misbranded if it is not labelled in the prescribed manner or if the label or container or anything accompanying the cosmetic bears any statement which is false or misleading in any particular. One should be concerned with the goods in the form it is imported. The toilet soaps, in the form in which they were imported, were admittedly unlabelled and hence would be deemed to be misbranded for purposes of Section 10 of the Act. In another words, the goods were prohibited for import. We are of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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