Max Overseas vs Commissioner Of Customs, Marmagoa on 23 December, 2009
The Honble Bombay High Court in exercise of Writ jurisdiction can quash the show cause notice as held by the Honble Bombay High Court in the case of Royal Oil Field Private Ltd. Vs. Union of India 2006 (194) ELT 385 (Bom.). He submitted that the notice completely mis-leading the provisions of Rule 133 of the Drugs and Cosmetics Rules, 1945 wherein it is laid down that no cosmetic shall be imported into India, except through the points of entry specified at Rule 43 A does not apply to the appellant. He submitted that the imported goods are popularly known as toiletries / cosmetics and they are not intended for medicinal use. Hence the goods are covered under Item 1 of Schedule D of Rule 132 of Drugs and Cosmetics Rules, 1945. He further submitted that the Commissioner has not followed principle of natural justice. He further submitted that the Commissioner also has not followed the Boards instructions as well as jurisdictional precedents.