TaxTMI 
TaxTMI 
2014 (1) TMI 1018
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....The appellant had imported hair oil, hair colour, men's shaving gel, men's shaving cream and other consumable items in retail pack in for sale to the ultimate consumers. The goods were cleared under Bill of Entry dated 2-2-2007 and in the Bill of Entry as per the provisions of Customs Tariff Act, the MRP at which the goods imported were to be sold had also been declared for the purpose of assessme....
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....confiscation under the provisions of Section 111 of the Customs Act, 1962. Subsequently, the Additional Commissioner vide Order-in-Original dated 23-3-2012 ordered confiscation of the goods valued at Rs. 2,66,273/- and as the same had already been released on furnishing bond and bank guarantee, the appellant were directed to pay the redemption fine of Rs. 1 lakh besides penalty of Rs. 50,000/- imp....
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....id on that basis, that MRP in respect of the goods declared in the bill of entry is to be deemed to be affixed on each individual package, that confiscation of goods after clearance is bad in law, as there is no contravention of any provisions of Import Trade Policy and hence the impugned order upholding the confiscation of goods and imposition of penalty is not sustainable. 4. Ms. Shewta Be....
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....des and perused the records. In this case, there is no dispute that which MRP of the imported goods had been declared in the Bill of Entry and on this basis, Additional Customs duty has been paid, the MRP had not been declared on the individual packages. According to para 5 of the General Notes of Foreign Trade Policy, when packaged commodities in respect of which the provisions of Standards of We....