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2013 (9) TMI 425 - CESTAT NEW DELHIClearance of goods without MRP - Import of chocolates, candies, toffees, fruit flavoured jellies and other confectionery items - prior to clearance from the customs the goods should be affixed with the MRP – Held that:- The stock of the goods which was seized was found to be without MRP stickers - all the dealers to whom the goods were sold had admitted that the goods were being purchased without MRP - The evidence also indicated that the correct MRP was not declared to the customs and the goods were sold at much higher MRP. Waiver of pre deposit – in the interest of revenue some amount of pre deposit was ordered to be submitted – upon such submission rest of the duty to be stayed till the disposal. - stay granted partly.
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