Home Case Index All Cases Customs Customs + HC Customs - 2014 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 675 - HC - CustomsValuation of imported hair-oil - clearance without MRP stickers - Confiscation of goods - Imposition of redemption fine - Held that:- proprietor of the assessee had made a statement under Section 108 admitting that the items imported were covered under Schedule 3 of the items of Central Excise Tariff Act, 1985 and, therefore, required MRP disclosure. Furthermore, the show cause notice and the Order-in-Original are entirely premised upon the goods having been seized because they were found to be without MRP stickers at the time of the search on 16.5.2008. The Order in Original as well as the Order in Appeal are categorical that such valuation attracted Sections 111(d) and 111(m) and thus, properly resulted in penalty and confiscation. After considering these aspects, the redemption fine and penalty were reduced having regard to the entire conspectus of circumstances - No substantial question of law arises - Decided against assessee.
|