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TMI Blog2015 (12) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Authority has himself observed that the stickers may get withered away on account of many reasons. In such scenario, we find no justification for imparting any mala fide to the appellant so as not to paste the MRP stickers on the goods. Accordingly, we set aside the confiscation of the imported items as also imposition of penalty - Decide din favour of assessee. - C/584/2009-CU(DB) - Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not disputed by the Appellants that MRP stickers were not found on many packets in respect of the goods imported and laying on their go-downs. It may not possible that by any reasons what so ever, some stickers may get withered away, but the same cannot happen in large number of packets as is the case here. So the reasons given by the Appellants in this regard are not acceptable, which is nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the said notifications, they are liable for penalty under Section 112(a) and 117 of the Customs Act, 1962, as the case may be. Keeping in view of value of goods, the RF and penalty imposed are reasonable. 3. As is seen from above, the goods stand confiscated and penalty imposed on the technical ground that all the goods imported by the appellant were not having MRP stickers. The Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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