M/S.Waho Wireless Pvt. Ltd vs C.C.E.&S.T., Lucknow on 29 July, 2015
In the case of Pacific India Trade Concern Vs. CC (Prev) [2014 (307) ELT 650 (Del)], Delhi High Court held that in case of goods which required MRP to be declared on the goods, non-declaration of MRP results in violation of Foreign Trade Policy and rendered the goods liable to confiscation. Twenty nine Cartons of mobile phones remained unclaimed and therefore their absolute confiscation is clearly sustainable. Regarding mobile phones which were claimed, we find that an option was given to the claimants to redeem the same on redemption fine, which was about 20% of the value of the goods, which in our view is not unreasonable or arbitrary having regard to the nature of the goods and therefore does not warrant appellate intervention.