2009 (6) TMI 225

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ground that the goods after import would be packed in retail packing prior to clearance. This submission is not tenable for the reasons that the goods as presented at the time of import were packed in loose condition and were not pre-packed commodities at the time of import. We, therefore, agree with the Commissioner (Appeals) that the MRP-based assessment does not arise. - C/98/2009 - 741/2009 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tickers and to declare the RSP. The Assistant Commissioner of Customs ordered that the RSP of the goods be determined at 200% of the imported value and the bill of entry be assessed accordingly. He directed the importers to amend the bill of entry to indicate all the 47 items separately as per the invoice so as to enable the department to assess the individual items with the RSP as determined abov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... packing. This factual position is not disputed by the Revenue. However, the Revenue seeks application of MRP-based assessment on the ground that the goods after import would be packed in retail packing prior to clearance. This submission is not tenable for the reasons that the goods as presented at the time of import were packed in loose condition and were not pre-packed commodities at the time of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X