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    <title>2020 (5) TMI 566 - CESTAT NEW DELHI</title>
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    <description>Import of deodorants and perfumes through a notified sea port was held not liable to confiscation where the customs delivery destination fell within the relevant commissionerate and no statutory bar prevented affixation of MRP/RSP stickers before out-of-charge. The stickers were affixed in the customs area before clearance, so alleged non-compliance with port requirements and label requirements did not justify confiscation. Consequential penalty and redemption fine were also set aside, and the importer obtained relief from the impugned order.</description>
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      <description>Import of deodorants and perfumes through a notified sea port was held not liable to confiscation where the customs delivery destination fell within the relevant commissionerate and no statutory bar prevented affixation of MRP/RSP stickers before out-of-charge. The stickers were affixed in the customs area before clearance, so alleged non-compliance with port requirements and label requirements did not justify confiscation. Consequential penalty and redemption fine were also set aside, and the importer obtained relief from the impugned order.</description>
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