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2014 (12) TMI 896 - AT - CustomsImport of goods - Non affixation of RSP - under-declaration of RSP - Revenue is seeking stay since if the order is implemented, the respondent will be eligible to get the TVs released - Held that:- Non-affixing of RSP on some of the TVs would not render the goods liable to confiscation since according to Foreign Trade Development Rules, such RSP can be affixed before clearance. This issue was not contested when this was pointed out by us - declaration of RSP is not mandatory and there cannot be contravention of provisions relating to valuation and liable to confiscation under Section 111(m) for misdeclaration of RSP. The law requires value to be declared for the determination of Basic Customs Duty (BCD) and for calculation of Additional Customs Duty (CVD) the value has to be arrived at based on the value declared for BCD. That being the position having accepted the value declared for the purpose of BCD, value for the purpose of RSP separately could not have been determined. This is a highly complicated legal issue and in the absence of any contrary decision and since we find the decision to be logical at this stage, we are not in a position to grant stay on this ground. Since affixing of RSP before the goods reached the landmark of India is not mandatory, confiscation under Section 111(d) also prima facie is not sustainable. Rule 28A of the Rules provided for filing an appeal and seeking stay against pre-deposit of duty demanded and penalty. The rule does not cover appeals filed by the Revenue at all. Since the stay application is not covered by the relevant rules at all, on this ground also the stay application has to be rejected - Stay on release of goods denied. - Decided against the revenue.
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