TMI Blog2021 (11) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... sions 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. - Customs Appeal No. 51130 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,129/- . The goods of the said value were ordered to be confiscated. However, option was given to the importer to redeem the goods but those having clearance value of ₹ 2455289.94 on the payment of redemption fine of ₹ 1.00 Lakh. However, the goods having value of ₹ 89829/- were ordered for absolute confiscation on the ground that they were not declared in the CDSCO Registration Certificate. The total Customs Duty of ₹ 1079350/- in respect of the impugned Bill of Entry No.8300179 was confirmed and a penalty of ₹ 73322/- was imposed upon the appellant alongwith the order of recovery of interest. The said order was challenged before Commissioner (Appeals) who vide order No.17332- 17338 dated 05.12.2018 has upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate there is no infirmity in ordering the absolute confiscation of the impugned goods. Appeal is accordingly, prayed to be dismissed. 5. After hearing the parties, rival contentions and perusal of record, the sole issue to be adjudicated in the present appeal is observed to be as follows:- Whether the absolute confiscation of the goods valued at ₹ 89,839/- due to the reason that same were not declared in the CDSCCO.. Registration Certificate is permissible or not. 6. Foremost, we need to know the technicality attached to the CDSCO Certificates. It is the Certificate being issued by Central Drugs Standard Control Organization. All cosmetic products that are imported for sale in India need to be registered with the Licensi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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