2007 (9) TMI 61

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..... nd goods were unbranded quality and under invoiced in order to evade custom duty - Allegation not sustained and demand set aside
[Order per] - M/s. Fair Deal Corporation, Mumbai, the Appellants imported a consignment of Car Waxes, Polishes and Washer's and filed a Bill of Entry No. 741587 dated 29-1-2007 with assessable value of Rs. 2,13,235/-. As it was presumed that there was under-valuation, .....

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..... er. Aggrieved by this order, the appellants have filed the present appeal. 2. Shri Sujay N. Kantawala, Advocate and Shri S. K. Aggarwal attended the personal hearing on 23-7-2007. Shri M.V. Chowdhary, Appraiser, appeared for the Department. The appellants contended that the goods were not required to have MRP stickers; that, when the value is accepted for BCD, non MRP slickers does not mean mis-d .....

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..... dated 29-1-2007 which were declared with their part number. There is no dispute regarding item nos. 4, 5 and 6 in the Bill of Entry. In the Show Cause Notice it was alleged that the goods were declared as 'unbranded', whereas on examination they were found to be of-brand 'Formula 1'. It was alleged that the subject goods were supplied by the manufacturer, M/s. John Prior Inc., whereas the goods w .....

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..... ior to affixing of MRP labels in the Docks area as per the practice and hence no violation could be imputed. 4. As regards the valuation issue, the adjudicating authority has held that the rejection of the transaction value was incorrect and inappropriate and as such there was no basis to invoke Rule 10 of the Valuation Rules. The content and manner of conducting the market enquiry was also held .....

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..... n view of the past practice as evident from the bills of entry submitted by the appellant, it is hard to dis-agree with the contention that there was no call for the assessments in this case on the basis of MRP.' Once this is accepted the alleged offence cannot sustain and along with the fine and penalty it has to be set aside. 5. In view of the above discussion, the confiscation of the goods and .....

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