2014 (3) TMI 675

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.... the valuation of imported hair - oil arises for consideration. 2. The appellant had imported various cosmetics including hair oil, hair colour, shaving gel, shaving cream etc. in retail packs for sale to the end users, i.e., consumers. The goods were cleared under bills of entry dated 2.2.2007. In terms of the provisions of the Customs Tariff Act and Rules, the maximum retail price (MRP) at which the goods imported were proposed to be sold had been declared for the purpose of additional customs duty. Paragraph 5 of the General Notes of the Foreign Trade Policy and the provisions of the Standards of Weights and Measures Act, 1976 required that the price at which the goods were to be sold in India and at which the consumers ultimately off....

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....s made thereunder are applicable, the MRP at which the goods are to be sold in packaged form to the ultimate consumer is required to be declared on each package. Since in this case, there is no evidence that prior to clearance of goods, MRP has been declared on the package and in fact, no MRP stickers had been found on the packages, the provisions of ITC policy have been contravened rendering the goods liable for confiscation. Looking to the quantum of redemption fine and penalty, the same are found to be reasonable. I therefore do not find any infirmity in the impugned order. The appeal is dismissed." 4. Mr. Santhanam, learned counsel for the assessee, highlighted that the Order-in-Original was based upon an ex parte determination wh....