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2021 (11) TMI 29 - AT - CustomsAbsolute Confiscation - cosmetics products (the make-up Kit) - prohibited or restricted goods? - misdeclared goods - CDSCO Registration Certificate not present - HELD THAT:- The CDSCCO Certificate are being issued by Central Drugs Standard Control Organization. All cosmetic products that are imported for sale in India need to be registered with the Licensing Authority, as is defined under Rule 21 of Drugs and Cosmetic Act which regulate the import of cosmetic to ensure safety, quality and performance. For this purpose that the CDSCO Certificates are issued by the afore-mentioned organization in terms of the provisions of Cosmetic Rules, 1945, which stands amended with Cosmetic Rules, 2020. The certificate is issued by the Central Licensing Authority for registration of cosmetic manufactured for import into India and use in India - This particular perusal makes it abundantly clear that the goods which are not mentioned in CDSCO Certificate are the restricted goods. As per the settled law of evidence admissions have to be accepted and the voluntary admissions need no further proof. There are no infirmity in the order under challenge where the goods of value of ₹ 89,829/- have been ordered absolute confiscation, Customs duty has been demanded with interest and penalty has been imposed - appeal dismissed.
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