2024 (9) TMI 417

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.... , Advocate for Appellant Mr. Neeraj Kumar , Authorized Representative for Respondent ORDER Per : P. A. Augustian M/s. Kriztle Bath and Wellness Pvt. Ltd., appellant had imported goods and out of charge was given as per the declaration made by the appellant in the Bill of Entry. However, on post clearance Audit it is alleged that exemption of 4% of SAD claimed by the appellant against ....

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....filed before the Commissioner (Appeals) and Commissioner (Appeals) as per the impugned order the appeal was rejected. Aggrieved by impugned order present appeal is filed. 3. When the matter came up for hearing, Learned Counsel for the appellant submits that the entire allegation is made on the basis of documentary evidence. The allegation against the appellant can be proved only at the time of ....

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....further submits that silence of the proper officer regarding non fixing of MRP documentation on the package at the time of clearance of the goods does not amount to non-declaration of MRP by the appellant on those packages. The allegations for denying the benefit of notification are possible only through physical examination of the goods and not by verifying the documents produced at the time of i....

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....under Notification No. 21/2012-Cus. However, to claim the exemption, the goods should be pre-packaged and intended for Retail Sale and Retail Sale Price should be declared on the packages. Thus, for the above omission, the demand was raised. Subsequently the impugned order confirmed the demand for the very same reason. As submitted by the Learned Counsel at the time of import declaration was made ....