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TMI Blog2014 (7) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... mining the registration certificate produced by the importer. Commissioner in her order held 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. This violation made the importer liable for penal action under Section 112 of the act ibid. Commissioner held in para 4.2 as held as under:- Para 4.2 - I find that the party has obtained the requisite Registration Certificate on 29.01.2014. The party imported five consignments of Cosmetics vide Bill of Entry 4133838 dated 19.12.2013, Bill of entry No. 9991979 dated 29.04.2013, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 125 of the Customs Act, 1962. I also impose a penalty of Rs. Two lakhs only on M/s KNS Trading Pvt. Ltd. under Section 112 of the Customs Act, 1962. Since the goods covered vide Bill of Entry No.9991979 dated 29.04.2013 Bill of Entry No. 2344448 dated 06.06.2013, Bill of Entry No. 3224193 dated 10.09.2013 and Bill of Entry No.3792810 dated 13.11.2013, totally valued at Rs. 1,15,41,664/- have already been released to the party and hence are not available for redemption, I refrain from imposing redemption fine. However, I impose a penalty of Rs. Six lakhs only on M/s KNS Trading Pvt. Ltd. under Section 112 of the Customs Act, 1962. 2. Aggrieved by order of Commissioner, appellant have come in appeal before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I have gone through the records, I find that the only issue for consideration before Commissioner was whether the cosmetics imported under Section 111 (d) of the Customs Act 1962 were liable for confiscation and consequently liable for imposition of redemption fine under section 125 of the Customs Act. 7. On being required, it was informed that as per Drugs and Cosmetics (4th Amendment) Rules, 2010, which have come into force with effect from the 1st day of April, 2013, following stipulation is given below:- "NO cosmetics shall be imported into India unless the product is registered under the rules by the licensing authority appointed by the Central Government under rule 21 or by any person to whom such powers may be delegated under rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act, 1962. A penalty of Rs. 30 lakhs (Rs. Thirty Lakhs only) was also imposed on M/s KNS Trading Pvt. Ltd. under Section 112 of the Customs Act, 1962 for past imports covered under Bill of Entry No.9991979 dated 29.04.2013 Bill of Entry No.2344448 dated 06.06.2013, Bill of Entry No. 3224193 dated 10.09.2013 and Bill of entry No. 3792810 dated 13.11.2013. The party preferred an appeal against this order before the Hon'ble CESTAT Delhi. The Hon'ble CESTAT Delhi passed the order no. 50986 dated 10.03.2014 as "After hearing both the sides, I find that the appellants imported a consignment of cosmetics, which was in accordance with declarations made in the Bill of Entry, Invoices and the packing list. The said goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Certificate and the Certificate cannot cover previous imports. Therefore, all the cosmetic goods covered vide BE 4133838 dated 19.12.2013, BE No. 9991979 dated 29.04.2013, BE No.2344448 dated 06.06.2013, BE No.3224193 dated 10.09.2013 and BE No. 3792810 dated 13.11.2013 are liable for confiscation under Section 111(d) of the Customs Act, 1962 and offence is proved." and justified confiscation. I find that her order is self explanatory though a lenient view has been taken. However considering that no under-valuation or other irregularities have come to notice and their bonafide have been proved. Further revenue also could not point out irregularity. I tend to reduce redemption fine from Rs. 6,00,000/- (Rup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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