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No Legal Requirement to Declare MRP in Bill of Entry; Only to Affix on Retail Packages
Case Law Details
- Case Name
- Kriztle Bath and Wellness Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Kriztle Bath and Wellness Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore)
In the case of Kriztle Bath and Wellness Pvt. Ltd. vs. Commissioner of Customs, the CESTAT Bangalore addressed a dispute regarding the requirement to declare the Maximum Retail Price (MRP) in the Bill of Entry for imported goods. The appellant had imported goods and claimed an exemption of 4% Special Additional Duty (SAD) under Notification No. 21/2012-Cus. However, following a post-clearance audit, the customs authorities alleged that the appellant had not complied with the Legal Meteorology Act, 2009, which led t...
