GLAMSTONE COSMETICS PVT. LTD. THR DIRECTOR A B DHANUKA vs THE UNION OF INDIA AND ORS

Judgment text excerpt

WP957_2026.DOC 2026:BHC-AS:11564-DB Vidya Amin IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 957 OF 2026 Glamstone Cosmetics Pvt. Ltd., through its Director Amit B. Dhanuka … Petitioner Versus 1. The Union of India 2. The Intelligence Officer, The Directorate of Revenue Intelligence, 3. The Deputy Commissioner of Customs [Import Bond Section] 4. The Assistant Commissioner of Customs Group – 2 (C-F) … Respondents _________ Dr. Sujay Kantawala a/w. Mr. Aditya Talpade, Mr. Pratik Karande, Ms. Diksha Talpade, Ms. Prajwal Padole, Mr. Akash Sable, Ms. Aishwarya Kantawala for the petitioner. Mr. Jitendra B. Mishra a/w. Ms. Sangeeta Yadav, Mr.. Ashutosh Mishra, Mr. Rupesh Dubey for the respondent. Mr. Shalabh Katiyar, Addl. Director, DRI present. Ms. Veenu Kavaria, Deputy Director, DRI present. __________ CORAM : G. S. KULKARNI & AARTI SATHE, JJ. RESERVED ON : 4 MARCH 2026 PRONOUNCED ON : 9 MARCH 2026 JUDGMENT (Per G. S. Kulkarni, J.) 1. This petition under Article 226 of the Constitution of India raises an interesting issue, as to whether the cosmetics in question, subject matter of the Bills of Entry filed by the petitioner for warehousing and alleged not to be meant for home clearance, would suffer an embargo for a re-export and proceedings for confiscation under the provisions of Section 111 of the Customs Act, 1962 (for short “Customs Act”). 2. The relevant facts are required to be noted : The petitioner is stated to be Page 1 of 40 27 February, 2026 WP957_2026.DOC engaged in the import and trading of cosmetics (perfumes, glow and lovely cream, Taft Hairspray, toothpaste, shampoo, conditioner, shower gel, luxury perfumes etc.) and FMCG (Fast Moving Consumer Goods). In the month of November, 2025, the petitioner imported three cons