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2015 (10) TMI 2389 - AT - CustomsEnhancement of Redemption fine and penalty - Non-declaration of MRP on package of goods - Redemption fine and penalty imposed, reduced by appellate authority - Held That:- Considering minimum profit of 10% of value of goods the redemption fine shall be ₹ 2,00,000/- - Omission of declaration of MRP brought Respondent to fold of law - Penalty imposed imposed by Commissioner (Appeals) has to send message to society that breach of law is mildly punished and such approach shall be bonus to evasion - Penalty enhanced to ₹ 1,00,000/- under section 112(a) looking to gravity of the matter - Decision made in case of Commissioner of Customs, Mumbai Vs. Mansi Impex [2011 (8) TMI 470 - Supreme Court of India] followed - Decided in favour of Revenue.
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