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2014 (7) TMI 1208 - AT - CustomsImport of Cosmetics - commissioner observed that appellant were not able to produce the requisite registration for import of cosmetics under Drugs and Cosmetics Act, 2010 leading to reasonable belief that the same were liable to confiscation under section 111(d) of the Customs Act, 1962. - Held that:- appellants later on submitted that they have now obtained the requisite registration certificate from the Drug Control Authority of India and produced the registration certificate before the authorities. Redemption fine and penalty reduced - Decided partly in favor of assessee.
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