9911796707
TMI Blog2006 (12) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... In addition personal penalty of Rs. 2 lakhs has been imposed and the goods have been ordered to be assessed for CVD basis of MRP of Rs. 8/- per piece. 2. At the very outset, Shri T. Vishwanathan the ld. Advocate appearing for the appellants submits that in this particular case, they are not disputing the confirmation of CVD on the basis of MRP of Rs. 8/- per piece inasmuch as, the goods are lying with the Revenue for a long period and have suffered huge demurrages. However, he submits that liberty may be given to them to reserve their right to contest the said issue in future. 3. In view of the above statement we confirm the confirmation of CVD on MRP of Rs. 8/- per piece, as held by the authorities below, we make it clear that we have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Advocate has drawn our attention to the relevant notifications issued under the law of trade marks, which is as under :- 1. Requirements in respect of goods imported from abroad specified in column (2) of Part I of the Schedule. - (1) Subject to the provisions of sub-section (5) of Section 117 of the Trade and Merchandise Marks Act, 1958, the classes of goods specified in column (2) of Part I of the Schedule hereto annexed shall, on importation into and at the time of sale in India, whether by wholesale or retail or both, have applied to them in the manner specified in the corresponding entry in column (3) of Part I of the said Schedule, (a) where such goods are made or manufactured or produced beyond the limits of India, an indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 13/2002-C.E.(N.T.) dated 1-3-02 as amended. I do not find any substance in the importer s plea that they are not the finished goods and further manufacturing is required to be done. It is only some testing and re-packing which will be done in their factory premises. Therefore, the CVD was required to be charged on the basis of MRP. The importer has not declared the MRP and thus has tried to evade the Customs Duty and thorefore rendered the goods liable for confiscation under Section 111(m) of the Customs Act, 1962. I find that the same goods are being sold in the market at a MRP of Rs. 10/- per piece. For giving a discount of Rs. 2/- towards packing and testing charges, the MRP of the battery under import should be taken as Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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