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    <title>2018 (5) TMI 362 - CESTAT CHENNAI</title>
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    <description>Goods intercepted after customs clearance but before removal for home consumption were liable to confiscation where they lacked mandatory MRP labelling under the Legal Metrology regime, and the explanation that stickers were ready to be affixed was rejected. The redemption fine and importer&#039;s penalty were reduced because the breach was confined to the labelling lapse and the original monetary sanctions were excessive. Penalty on the customs house agent was set aside because there was no material showing wilful abetment, connivance, or any act or omission making the goods liable to confiscation; a licensing lapse alone was insufficient for Customs Act penalty.</description>
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      <title>2018 (5) TMI 362 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=359798</link>
      <description>Goods intercepted after customs clearance but before removal for home consumption were liable to confiscation where they lacked mandatory MRP labelling under the Legal Metrology regime, and the explanation that stickers were ready to be affixed was rejected. The redemption fine and importer&#039;s penalty were reduced because the breach was confined to the labelling lapse and the original monetary sanctions were excessive. Penalty on the customs house agent was set aside because there was no material showing wilful abetment, connivance, or any act or omission making the goods liable to confiscation; a licensing lapse alone was insufficient for Customs Act penalty.</description>
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