Importer sold goods at higher MRP than declared, evading customs duty; quantification of differential duty upheld.

The importer sold goods at a higher MRP than declared to Customs, resulting in evasion of customs duty. The CESTAT remanded the case for quantifying the differential duty payable, which the Adjudicating Authority correctly determined based on evidence. However, the Authority exceeded its jurisdiction by addressing issues already settled by the CESTAT. Selling goods at higher MRPs than declared constitutes a violation, leading to differential duty and penalties. The CESTAT partially allowed the appeal by overturning the Adjudicating Authority's contrary findings while upholding the quantification of the differential duty demand. .....

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