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.