Undervaluation - Levy of Additional duty of Customs (CVD) on MRP ...

Case Laws Customs

August 26, 2023

Undervaluation - Levy of Additional duty of Customs (CVD) on MRP basis - the goods were imported through different ports. That itself is a valid reason for the difference in price. There is no evidence to suggest that the goods so imported through different ports under different MRP were being sold at same price. Hence, the price difference cannot be attributed to suppression of the value by the Appellant. Accordingly, the demand is not sustainable. - Demand set aside - AT

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Undervaluation - Levy of Additional duty of Customs (CVD) on MRP ...

Case Laws Customs

August 26, 2023

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