TMI Blog2017 (2) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Government, but it is only for the better knowledge of the public at large so that they are abreast of the price which they would be required to pay on purchase of a product. Therefore, the reasoning given by the Commissioner of Customs (Appeals) for reducing the redemption fine and penalty is not justifiable - The Tribunal had followed the rule of law in fixing the reasonable fine and penalty, which would be a deterrent for persons, who indulge in exploiting people - enhancement of fine and penalty justified. - C.M.A. No. 2156 of 2016 - - - Dated:- 15-12-2016 - Huluvadi G. Ramesh And Anita Sumanth, JJ. For the Appellant : Mr.B.Satish Sundar For the Respondents : Mr.A.P.Srinivas for R1 JUDGMENT ( Order of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. As per the provisions of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, printing of MRP on the outside of the carton is a mandatory provision to be followed to avoid the possibility of misleading the public by charging exorbitant price than the one fixed for the particular commodity. In the case on hand, the MRP has not been printed in the outside of the packaged commodity, which fact is not in dispute. Therefore, for violation of the said provision, the appellant/importer was visited with penalty in addition to redemption fine. 4. On an appeal against the said order by the appellant/importer, the Commissioner of Customs (Appeals), while holding that there was no revenue loss to the Government on account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside. Further it is also contended by the learned counsel appearing for the appellant that the time granted till 3rd September, 2011, under the Legal Metrology (Packaged Commodities) Rules, 2011, enabling deferment of any prosecution for non-compliance of any rules, though has been taken into consideration by the Commissioner of Customs (Appeals), while reducing the quantum of redemption fine and penalty, however, the said fact has not been taken into consideration by the Tribunal. 7. Per contra, learned counsel appearing for the respondent/ Revenue submitted, that MRP being a mandate so as to avoid cheating and misleading the public with reference to charging over and above the actual rate, non-disclosure of the same entails action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ohibition may be extended in case the imported goods are not in compliance of any laws applicable to similar goods produced or manufactured in India. 10. Section 125 of the Act provides for confiscation of goods and release of the same in lieu of payment of redemption fine and penalty subject to the satisfaction of the adjudicating authority. 11. From the above provision of law it is evident that any commodity, be it exported or imported, if it is not in compliance with any law or is in contravention of any law, could be prohibited, by notification, for being exported or imported. Further, the rule also provides for prohibition of the same if the commodity imported does not adhere to the law as is available for similar commodities man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be noted that only the RSP had been declared based on which duty had been calculated and paid. Therefore, over and above the RSP, the wholesaler, dealer and retailer would be taking profits and, therefore, naturally, the MRP would be over and above the RSP declared. Though the adjudicating authority had taken into consideration the value of the goods and the returns on the same and released the goods on payment of redemption fine and penalty, the Commissioner of Customs (Appeals), without proper application of mind, has reduced the penalty to a far lesser amount on the reasoning that there is no revenue loss to the Government. The display of MRP on the packaged carton is for the knowledge of the public so that they are not taken for a ride ..... X X X X Extracts X X X X X X X X Extracts X X X X
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