TMI Blog2014 (1) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... be declared on each package. Since in this case, there is no evidence that prior to clearance of goods, MRP has been declared on the package and in fact, no MRP stickers had been found on the packages, the provisions of ITC policy have been contravened rendering the goods liable for confiscation. Looking to the quantum of redemption fine and penalty the same are found to be reasonable - Decided against assessee. - C/3249/2012 - Final Order No. 56717/2013-SM(BR)(PB) - Dated:- 18-6-2013 - Shri Rakesh Kumar, Members (T) Shri R. Santhanam, Advocate, for the Appellant. Ms. Shewta Bector, AR, for the Respondent. ORDER The appellant had imported hair oil, hair colour, men s shaving gel, men s shaving cream and other consumable it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 112(a) of the Customs Act, 1962. On appeal being filed to the Commissioner (Appeals), the Commissioner (Appeals) vide Order-in-Appeal dated 27-9-2012 upheld the confiscation of the goods but reduced the redemption fine to Rs. 40,000/- and penalty to Rs. 30,000/-. Commissioner (Appeals) held that since the goods were found without MRP sticker, the provisions of Foreign Trade Policy has been contravened rendering the same liable for confiscation under Section 111(d) of the Customs Act. Against this order of Commissioner (Appeals), this appeal has been filed. 2. Heard both sides. 3. Shri R. Santhanam, ld. Counsel for the appellant, pleaded that MRP at which the goods were sold had been declared in the Bill of Entry and Addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the General Notes of Foreign Trade Policy, when packaged commodities in respect of which the provisions of Standards of Weights and Measures Act, 1976 and the Rules made thereunder are applicable, the MRP at which the goods are to be sold in packaged form to the ultimate consumer is required to be declared on each package. Since in this case, there is no evidence that prior to clearance of goods, MRP has been declared on the package and in fact, no MRP stickers had been found on the packages, the provisions of ITC policy have been contravened rendering the goods liable for confiscation. Looking to the quantum of redemption fine and penalty the same are found to be reasonable. I therefore do not find any infirmity in the impugned order. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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