Case Law Details
Beverly Hills Marketing Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
After considering written submission of the appellant, the Adjudicating Authority vide impugned order has held that the appellant had attempted to clear goods imported vide Bill of Entry No. 6374054 dt. 14.05.2018 through non-notified ICD/ Port in violations of the provisions contained in Rule 133 read with Rule 43A of the Drugs and Cosmetics Rules, 1965 as import of drugs and cosmetics into India was not allowed through ICD, Garhi Harsaru. Accordingly, the Adjudicating Authority ordered for confiscation of impugned goods under Section 111(d) of the Customs Act, 1962 and gave an option to the appellant to get the same redeemed on payment of Rs.2,00,000/- in terms of provisions of Section 125(1) of the Act. A penalty of Rs. 1,50,000/- has been imported under Section 112(a) of the Act.
Having considered the rival contentions, CESTAT find that there is no deliberate violation of the provisions of port of restriction by the appellant as the goods have been imported through Nava Sheva, which is a notified sea port and further ICD, Garhi Harsaru falls under the jurisdiction of Commissioner of Customs, ICD, Patparganj. Further, I find that the competent authority under the Drugs and Cosmetics Act have issued ‘No Objection Certificate’ for release of the goods after inspection, and the appellant was registered under the Drugs and Cosmetics Act. Thus, this called for no adverse action against the appellant.
FULL TEXT OF THE CESTAT DELHI ORDER
The issue in this appeal is whether the appellant has been rightly subjected to confiscation of goods being imported Assorted Deodorant valued at Rs. 28,51,851/- imported vide Bill of Entry dated 14.05.2018 at ICD, Garhi Harsaru in alleged violation of provisions of the Drugs and Cosmetics Act read with the rules thereunder with option to redeem on payment of fine of Rs. 2 lakhs and further penalty of Rs. 1,50,000/- has been imposed under Section 112(a) of the Customs Act.
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