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2017 (3) TMI 910 - AT - CustomsRectification of mistake - smuggling - import of mobile phone of China origin - confiscation on the ground that the goods do not have the MRP/RSP printed or labelled either on the carton or individual packets of mobile phones which are mandatory requirement u/s 4A of the CEA, 1944 readwith Packaged Commodity Rules, 1977 - Held that: - all the pre packaged commodities which includes mobile phones were required to confirm to the provisions of Packaged Commodities Rules readwith Section 4A of the Central Excise Act, 1994 readwith provisions for Additional Customs Duty under Section 3(1) of the Customs Tariff Act, 1975 on their import, readwith General Notes regarding import policy, were required to bear the declaration to the effect - no error of law and/or fact appears on the face of the record before us, except that in view of findings by this Tribunal, that the goods in question (mobile phones) were not found related to the bills of entry produced by importers namely M/s. Gold Manner Overseas and M/s. Waho Wireless Pvt. Ltd., we find that no penalty was imposable on these two applicants. In retaining the penalties on these two importers-applicants there have crept anomaly in order, as on the one hand their relation to the goods seized is not established and secondly penalty imposed on them has been reduced and retained under Section 112 of the Act. In this view of the matter, we set aside the penalty on the two importers namely M/s. Gold Manner Overseas and M/s. Waho Wireless Pvt. Ltd. So far other appellants are concerned, no interference is required in the Final Order dated 29.07.2015 passed by this Tribunal - ROM application disposed off.
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