9911796707
TMI Blog2013 (10) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... lakhs - dues adjudged itself is only around Rs.15 lakhs - As against that, applicants have been made to execute a bank guarantee of Rs.25 lakhs which was not a fair and arrangement for release of the goods - the valuation of the goods also needs to be examined in view of the issues being pointed out by the applicant - we consider it proper to waive pre-deposit of dues arising from the order for ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the bill of entry and nor affixed on the retail packages. Since such declaration was not furnished Revenue conducted enquiries and ascertained MRP and assessed CVD accordingly. iii. Further since MRP were not affixed on the retail packages they had not complied with the public notice issued by DGFT in this regard. iv. The valuation of the goods is much lower as compared to the value of id ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the import consignment and sent to the Additional Drug Controller, Chennai who had given permission for release of the goods. He submits that requirement is that MRP should be affixed before clearance for home consumption from the Customs Warehouse and such affixing was done and then only goods were cleared and therefore this is not a serious matter. 4. In the matter of undervaluation, he subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that importation of deodorants at ports other than notified ports is a contravention of enforceable legal prohibition and the goods are liable to confiscation under section 111(d) of the Customs Act. He submits that where RSP is not declared and affixed, it is open to the department to make enquiries and do assessment accordingly. He relies on the decision of Sushil Agarwal Vs CC Mumbai -2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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