No Legal Requirement to Declare MRP in Bill of Entry; Only to Affix on Retail Packages

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...