2020 (4) TMI 804

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.... Engine Components India Pvt Ltd for not having discharged additional duty of customs in accordance with proviso to section 3(2) of Customs Tariff Act, 1975,were concluded with confirmation of differential duty liability of Rs. 20,05,573/-, confiscation of goods under section 111(m) of Customs Act, 1962 with option to redeem on payment of fine of Rs. 10,00,000/-and imposition of penalty of Rs. 10,00,000/-under section 112 of Customs Act, 1962 were upheld. 2. Learned Counsel for the appellant points out that the impugned goods are 'automobile parts' on which they, in turn, affix the 'retail selling price' in their warehouse and clear after discharging duty liability thereon under section 3 of Central Excise Act, 1944; according to him, ther....

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....oms (Import), Mumbai [2018 (12) TMI 390 (Tribunal)] which, upon reference to Third Member, has held, by majority, that there was no provision for assessment by recourse to 'retail selling price' except upon voluntary adoption at the time of import. 5. Learned Authorised Representative drew attention to the findings in the impugned order as well as the order of original authority and distinguished the decision in re Starlite Components Limited. According to him, the goods impugned therein required further packing and, hence, warranted the conclusion that the Tribunal had arrived at. He placed reliance on the decision of the order of the Hon'ble High Court of Madras in Sun Exports v. Commissioner of Customs (Airport), Chennai [2017 (349) ELT....

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.... 7. In re Starlite Components Limited, it has been held that 'As regards the appeal of the importer, the declaration of MRP for the purpose of levy of CVD is required only when there is a statutory requirement under the Legal Metrology (Packaged Commodities) Rules, 2011 to declare on the package thereof the retail sale price of such article. Only when the goods are intended for retail sale and are packed in retail packages, the provisions of Legal Metrology (Packaged Commodities) Rules, 2011 would apply. In the case under consideration, from the records of the case, it is absolutely clear that the appellants are importing the impugned goods not for retail sale but for repacking, labelling and branding and selling the same in bulk to M/s.....