MRP declaration on each imported package is mandatory before clearance, supporting confiscation and penalty for non-compliance.

Imported pre-packaged consumer goods required to bear MRP declarations on each package before clearance were treated as liable to confiscation when cleared without such stickers, even though MRP had been declared in the Bill of Entry for customs assessment. The applicable packaging requirements under the Standards of Weights and Measures framework were treated as mandatory, and the absence of evidence that the packages were properly marked before clearance was held to constitute a violation of import policy conditions. Confiscation, redemption fine and penalty were therefore sustained as reasonable, and the appeal failed.

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Issues: Whether imported pre-packaged consumer goods found without MRP stickers were liable to confiscation and penalty for contravention of the import policy and packaging requirements.

Analysis: The imported goods were cleared on the basis of MRP declared in the Bill of Entry and additional customs duty was paid accordingly, but the individual packages did not bear MRP stickers at the time of clearance. For packaged commodities covered by the Standards of Weights and Measures Act, 1976 and the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, the maximum retail price is required to be declared on each package before clearance. In the absence of any evidence that such declaration existed on the packages prior to clearance, the import policy conditions were held to have been violated, attracting confiscation under the Customs Act and justifying penalty. The redemption fine and penalty were also found to be reasonable.

Conclusion: The confiscation of the goods and imposition of redemption fine and penalty were upheld.

Final Conclusion: The appeal failed and the order of confiscation with consequential monetary liabilities was sustained.

Ratio Decidendi: Imported pre-packaged goods liable to MRP declaration on each package may be confiscated under the Customs Act if they are cleared without such declaration, notwithstanding that MRP was declared in the Bill of Entry for assessment purposes.

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