2024-VIL-1074-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Exemption, Legal Metrology, Retail Sale Price Declaration - Appellant imported certain goods and claimed an exemption of 4% Special Additional Duty (SAD) under Notification No. 21/2012-Cus - Department denied this exemption on the ground that the Appellant failed to comply with the provisions of the Legal Metrology Act, 2009 and the Rules made thereunder, as the Retail Sale Price (MRP) was not declared on the imported packages - Whether the Appellant is eligible for the 4% SAD exemption under Notification No. 21/2012-Cus, despite the alleged non-declaration of MRP on the imported packages. HELD - there is no requirement under the Notification to declare the MRP in the import documents, and the requirement is only to affix the MRP on the retail packages. The Department's allegation that the Appellant failed to declare the MRP details in the import documents cannot lead to the presumption that the packages were not affixed with the MRP after the clearance of the goods - if the Dept had any reason to believe that the benefit of the Notification was claimed without complying with the requirement of affixing the MRP, the proceedings should have been initiated at the time of clearance, rather than issuing a demand at a later stage based on assumptions and presumptions - the Appellant is eligible for the 4% SAD exemption under Notification No. 21/2012-Cus – the impugned order is set aside and appeal is allowed
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