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2015 (10) TMI 2389 - CESTAT CHENNAI

2015 (10) TMI 2389 - CESTAT CHENNAI - TMI - 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 be ₹ 2,00,000/- Omission of declaration of MRP brought Respondent to fold of law - Penalty imposed imposed by Commissioner (Appeals) has to send message to society that breach of law is mildly punishe .....

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, Advocate ORDER Revenue s prayer in this appeal 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, reduction of redemption fine from ₹ 4,00,000/- imposed by the adjudicating authority to ₹ 50,000/- by the appellate authority has caused prejudice to Revenue. Similarly, penalty of ₹ 2,00, .....

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is inconceivable how the goods valued at ₹ 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 ₹ 20 lakhs to make a profit of ₹ 50,000/- which is not impossible to be earned even trading in domestic market. 5. Goods were without declaration of MRP on the packages.Therefore, considering minimum pr .....

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