The appellant imported footwear with MRP less than Rs. 500 per ...

Importer denied duty exemption for non-compliant footwear labelling, faces confiscation, fines and penalties.

December 6, 2024

Case Laws Customs AT

The appellant imported footwear with MRP less than Rs. 500 per pair, claiming exemption from additional customs duty (SAD) and countervailing duty (CVD). However, the exemption condition required the MRP to be indelibly marked or embossed on the footwear itself, which the appellant circumvented by merely stitching a removable cloth label. The appellant also failed to declare the VAT registration number as mandated. Consequently, the appellant was held ineligible for the exemption and liable to pay SAD, CVD along with interest u/s 28AA of the Customs Act. The goods were held confiscated u/s 111(o), and a fine of Rs. 25,00,000/- was imposed u/s 125. The extended period of limitation, penalty u/ss 112 and 114A equal to the duty amount for collusion and wilful mis-statement were also upheld. The appeals were dismissed by the CESTAT.

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The appellant imported footwear with MRP less than Rs. 500 per ...

Importer denied duty exemption for non-compliant footwear labelling, faces confiscation, fines and penalties.

December 6, 2024

Case Laws Customs AT

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