2017 (2) TMI 1263

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..... found that the MRP declared on the packages were different from the MRP declared by the appellant for the three models. We note that the goods have been examined on second check i.e. after the Bill of Entry has been assessed on the basis of the declaration filed by the importer. Consequently, the charge of misdeclaration stands established - appeal dismissed - decided against appellant. - C/54468 .....

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..... MRP on Box JVX3270 1599 1799 JVX3450 1599 1799 JVX309 1599 1699 2. The original authority viewed above as misdeclaration on the part of the appellant and ordered for confiscation of the imported goods under Sect .....

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..... ake in the MRPs detected at the time of examination was on account of a mistake made by the supplier. Consequently, he pleaded on behalf of the appellants that the redemption fine and penalty may be set aside. 6. Ld. AR, on the other hand, supported the order passed by the lower authorities. He submitted that the claim made by the appellant is not justified inasmuch as the supplier would declar .....

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