9911796707
TMI Blog2024 (9) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... y, it is noticed that for few of the items in the bill of entry, 4% SAD exemption was claimed under Notification No. 21/2012-Cus. However, to claim the exemption, the goods should be pre-packaged and intended for Retail Sale and Retail Sale Price should be declared on the packages. Thus, for the above omission, the demand was raised. There is no allegation that the goods do not fall under MRP statutory provisions to claim eligibility of the benefit of N/N. 21/2012-Cus under the Legal Meteorological Rules, 2011. As per the finding in the impugned order, it is alleged that the importer failed to declare the MRP details in any of the import document. However, there is no requirement under any provision of law to make declaration of MRP in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en claim refund of SAD paid after selling the goods as per provisions of Notification No. 102/2007 dated 14.09.2007. Aggrieved by then said order, an appeal is filed before the Commissioner (Appeals) and Commissioner (Appeals) as per the impugned order the appeal was rejected. Aggrieved by impugned order present appeal is filed. 3. When the matter came up for hearing, Learned Counsel for the appellant submits that the entire allegation is made on the basis of documentary evidence. The allegation against the appellant can be proved only at the time of release of goods by proper examination of the goods. The respondent was totally convinced with the declaration made by the appellant at the time of import, and it is quite unjustifiable to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter on 07.11.2014, the respondent had intimated the appellant regarding short levy of Rs. 70,384/- in respect of the above bill of entry on the ground that on Post Clearance Audit of Bill of Entry, it is noticed that for few of the items in the bill of entry, 4% SAD exemption was claimed under Notification No. 21/2012-Cus. However, to claim the exemption, the goods should be pre-packaged and intended for Retail Sale and Retail Sale Price should be declared on the packages. Thus, for the above omission, the demand was raised. Subsequently the impugned order confirmed the demand for the very same reason. As submitted by the Learned Counsel at the time of import declaration was made regarding the SAD as applicable as per the Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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