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Commissioner of Customs (Airport) , Chennai Versus M/s. Sun Exports

2015 (10) TMI 2389 - CESTAT CHENNAI

Enhancement 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 .....

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n - 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 Re .....

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peal is that when there was violation of the law relating to Standards of Weights & Measures (Packaged Commodities) Rules, 1977 for no declaration of the MRP on the package of the goods while the imported goods were liable to declaration of MRP, .....

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ms Act, 1962 was reduced to ₹ 25,000/- by the appellate authority for no reason. 2. The argument advanced by respondent is that Commissioner (Appeals) has rightly calculated the redemption fine and penalty. 3. Heard both sides and perused the r .....

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8377; 20,10,531/- is expected to yield a profit of ₹ 50,000/- with the stake of principal of ₹ 20,10,531/- invested on confiscable goods.The goods were mobile phones imported from China making huge investment. No one would invest ₹ .....

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tion fine shall be ₹ 2,00,000/-. Revenue succeeds in its appeal on this count partly. 6. So far as imposition of penalty of ₹ 2,00,000/- is concerned, no doubt there was violation of the prevailing law on MRP. Omission of declaration of M .....

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