2020 (5) TMI 566

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..... r ICD, Garhi Harsaru falls under the jurisdiction of Commissioner of Customs, ICD, Patparganj. The provision of Legal Metrology Act read with the rules thereunder do not prohibit stickering as regards MRP, prior to out of charge given to the customs - Admittedly, such stickering has been done in the facts of the present case. Appeal allowed - decided in favor of appellant. - Customs Appeal No .....

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..... bearing MRP/RSP. The appellant have violated the provisions of Legal Metrology Act, 2009 read with the rules and further, as the goods have been imported at ICD, Garhi Harsaru instead of a notified sea port for import of drugs and cosmetics. Thus, the goods have been rightly confiscated. 2. Assailing the impugned order, learned Counsel points out that ICD, Patparganj is one of the notified p .....

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..... appearing for the Revenue relied upon the impugned order. He further urges that the stickering should have been there on the goods, prior to the import in India. 4. Having considered the rival contentions, I find that there is no violation by the appellant as the goods have been imported through Nava Sheva which is the notified sea port and further ICD, Garhi Harsaru falls under the jurisdicti .....

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