TaxTMI 
TaxTMI 
2008 (7) TMI 693
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....g, Vice-President]. - The appellant filed this appeal against the impugned order whereby bars viz. pen cells and button cells were confiscated on the ground that the same were smuggled into India and allowed to be released on payment of redemption fine and penalties were imposed. 2. The brief facts of the case are that on 10-12-2002 the business premises of the appellant was searched ....
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.... notification all packaged products, are subject to compliance of Standards of Weights and Measures (Packaged Commodities) Rules, 1977, when imported into India. As some of the packages are not having stickers of having MRP i.e. Maximum Retail Price, therefore, such packages has not crossed the barrier of customs hence liable for confiscation. 3. The contention of the appellant is that the g....
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....rry name and address of importer, net quantity of goods, manufacture and year of packing and maximum retail price, as the goods in question are not having stickers of MRP, therefore, rightly confiscated. 5. In this case, the case of the Revenue is that the goods were smuggled into India. The appellant produced evidence in support of purchase of the goods and also produced Bill of Entry under....