Topic

prohibited goods

2 articlesLatest July 2026
Customs Act Section 111(d) | Invalid PSIC Due to Unauthorized Agency Jurisdiction Does Not Render Goods 'Prohibited' If Post-Shipment Inspection Confirms Compliance : CESTAT Chandigarh
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Customs Act Section 111(d) | Invalid PSIC Due to Unauthorized Agency Jurisdiction Does Not Render Goods 'Prohibited' If Post-Shipment Inspection Confirms Compliance : CESTAT Chandigarh

CESTAT Chandigarh rules that a Pre-Shipment Inspection Certificate issued by an unauthorized agency does not automatically classify imported goods as 'prohibited' under Section 111(d), provided a subsequent DGFT-approved post-shipment inspection verifies safety and regulatory compliance. This shields importers from confiscation where goods are legally sound but administratively misdocumented, reinforcing that procedural flaws cannot override substantive safety verification.

Cosmetics Imported Without CDSCO License Are Prohibited Goods Under Section 2(33) of Customs Act | Warehousing Does Not Exempt Compliance : Bombay HC
Case Law Analysis
|Bombay High Court

Cosmetics Imported Without CDSCO License Are Prohibited Goods Under Section 2(33) of Customs Act | Warehousing Does Not Exempt Compliance : Bombay HC

The Bombay High Court has ruled that importing cosmetics without a CDSCO license renders them prohibited goods under Section 2(33) of the Customs Act, even if intended solely for re-export. Warehousing facilities cannot circumvent statutory regulatory requirements, and seizure or confiscation under Section 111 is lawful - a critical warning to importers and logistics operators relying on warehousing as a regulatory loophole.