Notification granting SAD exemption doesn’t require declaration of MRP in Bill of Entry: CESTAT Bangalore

Kriztle Bath and Wellness Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)

CESTAT Bangalore held that there is no requirement to make declaration of MRP in bill of entry under notification no. 21/2012-Cus. Dated 17.03.2012 granting exemption of 4% of SAD.

Facts- M/s. Kriztle Bath and Wellness Pvt. Ltd., appellant had imported goods and out of charge was given as per the declaration made by the appellant in the Bill of Entry. However, on post clearance Audit it is alleged that exemption of 4% of SAD claimed by the appellant against at Sl.no.2 of table

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