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2015 (9) TMI 1315 - AT - CustomsLevy of CVD on the basis of MRP - Evasion of duty by mis-declaring RSP - On enquiry it was found that appellants sold imported goods to NCCF/KB at price higher than RSP declared at time of import – Demand of differential duty – Imposition of penalty – Held that:- sale of goods at price higher than RSP declared can only lead to conclusion that appellants mis-declared RSP of such goods at time of import – Appellants are therefore liable to pay differential duty. RSP is only upper limit of sale price which importer can charge from consumer – Appellant is free to sell goods at any price lower than RSP declared – Merely because importer effected sale of some goods at price higher than RSP declared, Revenue cannot demand differential duty on entire import done as per various B/E – Adjudicating authority adopted price quoted to NCCF/KB as basis of calculation of differential duty and applied same to entire sale of imported goods for disputed period – Demand so raised is not acceptable – Allegation of collection of higher price is confined to sales effected to NCCF/KB therefore, demand of differential duty, has also to be confined to sales effected to NCCF/KB only. Admittedly appellant sold imported goods not only to NCCF/KB but to other customers also – Goods sold to other customers were sold at RSP or prices lower than RSP declared – In such circumstances imposition of penalty of ₹ 25 lakhs is slightly on higher side – Therefore penalty reduced – Appeal partly allowed – Decided partly in favour of Assesse.
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