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Customs - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Short payment of CVD on imported goods - the duty demand is ...


Court Overturns Duty Demands and Penalties for CVD Short Payment Due to Lack of Evidence on MRP Claims.

December 7, 2018

Case Laws     Customs     AT

Short payment of CVD on imported goods - the duty demand is based only on price lists and depositions, but there was no evidence that any higher MRP was affixed on the goods - The decision of the Member Judicial, setting aside the duty demands, confiscation and penalties is correct in law.

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