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2013 (10) TMI 1256 - CESTAT BANGALOREMRP based valuation of imported goods - import of automobile parts, components and accessories - Valuation of Goods u/s 4A of CE Act – Waiver of Pre-deposit - The department took the view that the importer should have declared RSP at the time of import - The imported parts/accessories were meant for sale in retail by the importer - The assessable value thereof should have been determined in terms of Section 4A of the Central Excise Act – Held that:- Following ABB Ltd. vs. Commissioner of Customs, Bangalore [2010 (12) TMI 1027 - CESTAT, BANGALORE ] - there was no provision in the Customs Tariff Act enabling the proper officer of customs to determine RSP in a case where the importer did not declare RSP on the imported package and, on this basis, the demand of duty, interest and penalty were set aside – Stay granted.
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