2026-VIL-247-BOM-CU
  1. Home
  2. 2026-VIL-247-BOM-CU

CUSTOMS High Court Cases

Customs – Import of Prohibited Goods for re-export - Petitioner imported cosmetics and FMCG products without obtaining the mandatory CDSCO license required under the Drugs and Cosmetics Act, 1940 and Cosmetics Rules, 2020. The petitioner filed Warehousing Bills of Entry for these imports, contending that the goods were intended for re-export and not for home clearance - Whether the goods imported without the required CDSCO license can be allowed to be re-exported or are liable for confiscation under the Customs Act – HELD - The goods imported without the mandatory CDSCO license are "prohibited goods" under Section 2(33) of the Customs Act, as the import of such goods is prohibited under the Drugs and Cosmetics Act, 1940 and Cosmetics Rules, 2020. The fact that the goods were filed under Warehousing Bills of Entry does not absolve the importer from complying with the applicable legal and regulatory requirements at the time of importation - The petitioner's contention that the goods were imported only for the purpose of warehousing and subsequent re-export is rejected as this was an afterthought and not the intention at the time of import - The provisions of Section 69 of the Customs Act, which allows re-export of warehoused goods, would apply only to legally imported goods, not prohibited goods. Accordingly, the goods are liable for confiscation under Section 111(d) of the Customs Act for being imported in violation of the Drugs and Cosmetics Act, 1940 and Cosmetics Rules, 2020 - The petition is accordingly dismissed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Analysis of Union Budget 2026-27:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?