https://www.taxtmi.com/caselaws?id=762717 CESTAT New Delhi dismissed appellant's appeal challenging demand for SAD and CVD on imported footwear. Appellant claimed exemption under notifications requiring MRP below Rs.500 per pair to be indelibly marked and VAT registration declaration. Tribunal found appellant failed to comply with mandatory conditions by placing MRP on removable cloth labels instead of indelible marking, and failing to declare TIN number during import. Goods were liable for confiscation under Section 111(o), fine of Rs.25,00,000 imposed under Section 125, and penalties under Sections 112 and 114A upheld for wilful mis-statement and suppression of facts. en-us Wed, 20 Nov 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762717 CESTAT New Delhi dismissed appellant's appeal challenging demand for SAD and CVD on imported footwear. Appellant claimed exemption under notifications requiring MRP below Rs.500 per pair to be indelibly marked and VAT registration declaration. Tribunal found appellant failed to comply with mandatory conditions by placing MRP on removable cloth labels instead of indelible marking, and failing to declare TIN number during import. Goods were liable for confiscation under Section 111(o), fine of Rs.25,00,000 imposed under Section 125, and penalties under Sections 112 and 114A upheld for wilful mis-statement and suppression of facts. Case-Laws Customs Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762717