Glamstone Cosmetics Pvt. Ltd. v. Union of India, Bombay High Court

[1]The Bombay High Court dismissed the writ petition filed by Glamstone Cosmetics Pvt. Ltd. and upheld the seizure and proposed confiscation of the consignments under Sections 110 and 111 of the Customs Act, 1962.

The petitioner challenged the seizure of three consignments of cosmetics by the Directorate of Revenue Intelligence under Section 110 of the Customs Act for alleged violations including undervaluation. The goods had been imported from Dubai without obtaining the mandatory registration under the Cosmetics Rules, 2020 and the Drugs and Cosmetics Act, 1940. The petitioner contended that the goods were intended solely for warehousing and re-export and not for domestic sale, and therefore regulatory compliance was not required.

The Division Bench examined the scope of “import” under Sections 2(23) and 2(27) of the Customs Act and held that, for the purposes of customs law, import commences when goods are brought into India from a place outside India, thereby attracting applicable regulatory requirements. The Court held that non-compliance with applicable statutory requirements rendered the goods liable to be treated as “prohibited goods” within the meaning of Section 2(33), read with the relevant regulatory framework.

The Court rejected the petitioner’s re-export argument on facts, noting the absence of supporting evidence, and emphasised the public interest in ensuring regulatory compliance. The writ petition was accordingly dismissed.

[1] WP 957/2026, Decided on 9th March 2026