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2017 (2) TMI 51 - HC - CustomsEnhancement of redemption fine and penalty - non-declaration of MRP on the packaged goods - importer claim that since there was no mala fide intention on the part of the appellant/importer to evade duty and since there is no revenue loss to the Government, redemption fine and penalty should be reduced - Held that: - The display of MRP on the packaged carton is for the knowledge of the public so that they are not taken for a ride by charging exorbitant amounts and cheated by unscrupulous elements. Therefore, there is no question of revenue loss to the Government, but it is only for the better knowledge of the public at large so that they are abreast of the price which they would be required to pay on purchase of a product. Therefore, the reasoning given by the Commissioner of Customs (Appeals) for reducing the redemption fine and penalty is not justifiable - The Tribunal had followed the rule of law in fixing the reasonable fine and penalty, which would be a deterrent for persons, who indulge in exploiting people - enhancement of fine and penalty justified.
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