TMI Blog2006 (4) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... o whether the MRP declared by the appellants at the time of import was correct or not. 2. As per facts on record, the appellants declared the MRP of the imported goods at Rs. 600/- per piece in respect of the Bill of Entry at Serial No. 1 to 6 and at Rs. 790/- per piece in respect of other three Bill of Entry from Serial No. 7 to 9. Based upon some intelligence report, the appellant s factory premises situated at A-785, RIICO Industrial Area, Bhiwadi, was put to search on 25-1-2002 and it was found that the MRP of the rechargeable emergency light was changed from Rs. 600/- to Rs. 825/- by way of sticking labels on the same. Statements of Shri Rakesh Gupta, Director was recorded, wherein he revealed that the goods in question were sold by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble value. Proviso to Sub Section (2) provides that in case of an article imported into India, in relation to which it is required, under the provisions of the Standards of Weights and Measures Act or the Rules made there under to declare on the package thereof the retail sale price and the article has been specified by Notification under Section 4A(1) of the Central Excise Act, the value of imported article shall be deemed to be the retail sale price declared on the imported article less such amount of abatement as the Central Government may allow. The facts which are not in dispute are that the impugned goods are the goods in relation to which the retail sale price is to be declared on the packages under the law for the time being in forc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth the units were sister concern and MRP was enhanced by the importer with the mala fide intention to evade duty. 7. We find that in identical case of M/s. Planet Sports Pvt. Ltd., Tribunal vide its order No. 1307/2004/NBA dated 15-10-2004 [2005 (180) E.L.T. 206 (Tri.)] has held subsequent change in MRP amount to mis-declaration at the time of import and differential duty confirmed on the said basis is liable to be upheld along with confiscation of the goods and imposition of penalty. As such, we do not find any justifiable reason to set aside the differential duty of Rs. 4,94,020/- calculated on the basis of enhanced MRP of the rechargeable lights. However, keeping in view the overall facts and circumstances of the case, we reduce the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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