Home Case Index All Cases Customs Customs + AT Customs - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1018 - CESTAT NEW DELHIConfiscation of goods - Imposition of redemption fine - Goods cleared without affixing MRP - Held that:- MRP of the imported goods had been declared in the Bill of Entry and on this basis, Additional Customs duty has been paid, the MRP had not been declared on the individual packages. According to para 5 of the General Notes of Foreign Trade Policy, when packaged commodities in respect of which the provisions of Standards of Weights and Measures Act, 1976 and the Rules made thereunder are applicable, the MRP at which the goods are to be sold in packaged form to the ultimate consumer is required to be declared on each package. Since in this case, there is no evidence that prior to clearance of goods, MRP has been declared on the package and in fact, no MRP stickers had been found on the packages, the provisions of ITC policy have been contravened rendering the goods liable for confiscation. Looking to the quantum of redemption fine and penalty the same are found to be reasonable - Decided against assessee.
|