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Corporate Law

Re-export of cosmetic goods not permissible as imported without required license

Case Law Details

TaxGuru Citation
2026 taxguru.in 3462
Case Name
Glamstone Cosmetics Pvt. Ltd. Vs Union of India (Bombay High Court)
Date of Judgement/Order
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Glamstone Cosmetics Pvt. Ltd. Vs Union of India (Bombay High Court)

Bombay High Court held that import of cosmetic goods without Central Drugs Standard Control Organization license are considered prohibited goods hence the same are liable to be confiscated even if the same were meant for re-export.

Facts- The petitioner is stated to be engaged in the import and trading of cosmetics (perfumes, glow and lovely cream, Taft Hairspray, toothpaste, shampoo, conditioner, shower gel, luxury perfumes etc.) and FMCG. In the month of November, 2025, the petitioner imported three consignments of cosmetics and FMCG. It filed Warehousing Bills of Entry qua these consignments, in November, 2025.

It is the petitioner’s case that these goods were never intended to be cleared for home consumption, for the reason that as for home consumption, a regulatory approval was necessary, of the petitioner requiring a Central Drugs Standard Control Organization (CDSCO) license. The petitioner had applied for such license on 5 May, 2025 with the Competent Authority under the Drugs and Cosmetics Act, 1940. Admittedly the petitioner has not been granted the CDSCO licence qua the goods in question. This is also not the case of the petitioner that the goods in question would be intended to be cleared on any prior license obtained by the petitioner.

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