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TMI Blog2019 (6) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... y specified under Rule 43-A have been made applicable to all cosmetics imported into India. Rule 132 gives exemption to cosmetics specified in Schedule D. Cosmetics specified in Schedule D are cosmetics which are imported for manufacture and export by units situated in Special Economic Zones as mentioned by Government of India (Item 6 of Schedule D); cosmetics generally cannot be said to be entitled to exemption as substances not intended for medicinal use (Item 1 of Schedule D). Once it is held that the import of goods by the Respondent is contrary to the prohibition contained in Rule 133 of the Rules, it is a foregone conclusion that the goods are improperly imported, and are liable to be confiscated under Clause (d) of Section 111 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions of the Respondent (despite an opportunity being given to them, the Respondent did not avail of personal hearing), the Commissioner of Customs, Customs House, Marmagoa, by his letter dated 18.11.2009, ordered absolute confiscation of the imported goods on the ground that the goods could not be allowed to be imported through Marmagoa Port. The Commissioner held that under Rule 133 of the Rules, read with Rule 43-A, the goods, which were cosmetics, could be imported only through points of entry specified under Rule 43-A, and Marmagoa not being a specified point of entry for import of these goods, the import was improper and the goods were liable to be confiscated on the ground that they were imported contrary to the prohibition imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.03.2019, none appeared for the Respondent and the matter was stood over. The Appellant was directed to convey the order to the Respondent, making it clear inter alia that if the Respondent remained absent on the next date of hearing, the matter would be heard in its absence. The Respondent appeared on 27.03.2019, when, as and by way of last indulgence, two week s time was granted, making it once again clear that no further adjournment would be granted. The Respondent is absent today. The matter is, in the premises, heard exparte against the Respondent. 6. The Drugs and Cosmetics Act, 1940 ( Act ) contains the following definitions of cosmetic and drug : 3.[(aaa)] cosmetic means any article intended to be rubbed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing terms : 132. Exemption of cosmetics Cosmetics as may be specified in Schedule D shall be exempted from the provisions of Chapter III of the Act and the rules made thereunder to the extent and subject to the conditions specified in that Schedule. 133. Import through points of entry No cosmetic shall be imported into India except through the points of entry specified in Rule 43-A. 8. Rule 43-A of the Rules is as follows: 43-A. No drug shall be imported into India except through one of the following places, namely:-- Firozepur Cantonment and Amritsar Railway Stations: In respect of drugs by rail across the frontier with Pakistan, Ranaghat, Bongaon and Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act and Rules thereunder subject to the condition that if the substance is imported in bulk, the importer shall certify that the substance is imported for non-medicinal uses, and if imported otherwise than in bulk, each container shall bear a label indicating that the substance is not intended for medicinal use or is intended for some purposes other than medicinal use or is of commercial quantity. 2 3 4 5 [6. Drugs and Cosmetics imported for manufacture and export by units situated in Special Economic Zones ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded to affect the structure or any function of the human body. 13. It is obvious that any article qualifying as cosmetic , within the definition contained in Section 3(aaa), cannot be called substance within the meaning of the definition of drug contained in Clause (b) of Section 3. Any interpretation to the contrary would render the definition of cosmetic, and in particular the restrictions on import contained in the Act and the Rules in respect of cosmetics, completely nugatory. The Respondent s argument, which was accepted by the Tribunal, that cosmetics imported by it fell under the category of substance, in terms of Schedule D under Rule 43, thus, holds no water. So far as cosmetics are concerned, their importation into I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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