M/s. Phenix Exports, filed a Bill of Entry (B/E) No. 9888086 on 05.08.

2022 for
the clearance of re-import of exported goods (Shipping Bill No. 4780341 dated
22.09.21) from the supplier M/s Sarl Saravana Silks in Paris, France. The Bill
of Entry was assessed at FAG and an examination order was given for 100%
inspection of the cargo, and identity verification with the export documents.

The goods under the B/E were examined and an examination report
was given by the Shed Officer. The contents were found to be kitchen mixie,
mehandi cones and others, and the identity was established with the export
documents (shipping bills). Samples for items no. 3, 4, 5, 6, 7, 10, 11, 12 were
drawn and forwarded to Additional Drug Controller (ADC) for clearance
through the Single Window Interface for Trade (SWIFT). It was found that
NOC was given for items no. 5, 6, 7, 11, but NOC was Withhold for items no. 3
(Mehandi Cone), 4 (Kumkum Bindhi), 10 (Eye Liner) and 12 (Nail Polish) due
to expiration. The importer requested for Adjudication without Show Cause
Notice and Personal Hearing. The Director of the Laboratory reports that the
sample contravenes the provisions of Chapter III of the Act, the Collector of
Customs must communicate the report to the importer, who must either send
back the cosmetics or hand it over to the Central Government for destruction.

Accordingly, AA confiscated goods item 3 (Mehandi Cone 348 set), item 4

(Kumkum Bindhi 60 set), item 10 (Eye Liner 46 Pieces), and item 12 (Nail
Polish 48 Dozen) imported on 05.08.2022 under bill of entry no. 9888086
with total value of Rs. 49,625.

AA released items 12567∞a (85 Kitchen Mixie pcs), 117 pcs Kitchen Mixie,
268 pcs Face Cream, 12 pcs Hair Dye Shampoo Base, 100 pcs Face Powder,
3707 pcs Ladies Fancy Imitation Items, 639 pcs Ladies Bangles, and 60 doz
Kumkum paste imported under the same bill of entry.

AA imposed a penalty of Rs. 5000/- on M/s Phenix Exports under section 112
(a) (i) of Customs Act 1962 for rendering the goods to confiscation. AA orders
the destruction of the confiscated goods within 30 days of receipt of this
order.