https://www.taxtmi.com/caselaws?id=758173 SAD exemption under Notification No. 21/2012-Cus turns on compliance with the MRP affixation condition on retail packages, not on a declaration of MRP in import documents. The post-clearance audit-based demand was unsustainable because the goods were assessed and cleared on the import declaration made, and no statutory requirement was shown for an MRP declaration in the Bill of Entry. In the absence of proof that the packages fell outside the packaged-commodity regime or otherwise failed the legal MRP condition, denial of the exemption could not rest on assumptions raised after clearance. en-us Thu, 05 Sep 2024 00:00:00 +0530 Mon, 09 Sep 2024 08:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758173 SAD exemption under Notification No. 21/2012-Cus turns on compliance with the MRP affixation condition on retail packages, not on a declaration of MRP in import documents. The post-clearance audit-based demand was unsustainable because the goods were assessed and cleared on the import declaration made, and no statutory requirement was shown for an MRP declaration in the Bill of Entry. In the absence of proof that the packages fell outside the packaged-commodity regime or otherwise failed the legal MRP condition, denial of the exemption could not rest on assumptions raised after clearance. Case-Laws Customs Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758173