Importer evades duty, claims wrong IGST rate for footwear import without MRP - liable for 18% tax + confiscation.

Importer imported footwear and evaded duty by deliberately claiming lesser IGST rate, violating N/N. 1/2017 which mandated mentioning sale price on footwear to claim concessional 5% duty. Goods were cleared without MRP/RSP, making them liable for 18% IGST and confiscation. Commissioner rightly imposed differential duty of approximately Rs. 5,00,000/-, redemption fine of Rs. 49,000/- which appears nominal. CESTAT upheld Commissioner's order, dismissing the appeal as the importer's actions were deliberate duty evasion. .....

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