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 to Notification No.21/2012-Cus dated 17.03.2012 is not available to the appellant, since they have failed to comply with provisions of Legal Meteorology Act, 2009 and the Rules made there under.
Accordingly, notice was issued for levy of duty amounting to Rs.83,918/-. Adjudication authority as per Order-in-Original No.08/2014 dated 09.07.2014 held that since the appellant failed to comply with the conditions of Notification No. 21/2012-Cus dated 17.03.2012, at the time of import, they are not eligible to claim the benefit and the correct procedure to be followed is to pay applicable SAD on importation and then claim refund of SAD paid after selling the goods as per provisions of Notification No. 102/2007 dated 14.09.2007.
