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2016 (1) TMI 553 - AT - CustomsMisdeclaration of Retail Sale Price (R.S.P) in order to avoid payment of actual Customs duty / CVD - valuation of import of cellular phones - Since the goods are packaged commodity, in terms of Section 3 (2) of Customs Tariff Act read with Section 4A of Central Excise Act, on importation of the said goods these are liable to be affixed with M.R.P and assessed accordingly for determining the CVD, after allowing abatement as per the notification issued under Section 4A of Central Excise Act. Held that:- It is peculiar case where there is no valuation dispute on the price paid or payable on the imported goods for determining transaction value under Section 14 but the revenue has only disputed RSP declared on the imported goods. When the Customs authorities disputed the RSP declared by the appellants, the adjudicating authority assumed the role of Central Excise authority and any redetermination of RSP has to be strictly in accordance with Section 4A of Central Excise Act read with RSP Rules 2008 and SWM Act. The entire proceedings of redetermining the R.S.P. on the imported goods carried out by the Customs is purely based on the contemporaneous RSP noticed as per the NIDB data and stray market enquiry of other cell phones importers. - adjudicating authority in his findings at para-33 held that he is not concerned on what price the importer have ultimately sold their goods in retail but concerned only with correct R.S.P and alleged that appellants have not declared the correct R.S.P. Once the adjudicating authority disputes the R.S.P, the burden is on the Revenue to establish at what price such goods were sold by the appellants to the ultimate consumer. We find voluminous records were submitted by the appellant before the adjudicating authority in support of retail sale price of their goods. We direct the adjudicating authority to verify the details of R.S.P of the imported goods cleared by the appellants and see whether the appellants have sold the goods as per the declared RSP or whether they have altered the RSP or sold it at higher price than what was declared on RSP of such goods and also to verify whether any flow back received for the retail supplier and determine the R.S.P strictly in accordance with Section 4A read with Rule 4 of RSP Rules 2008 read with SWM Act. We hold that no contemporaneous RSP is applicable under Section 4A. The present remand is only for limited purpose as indicated above. If the adjudicating authority is not able to establish any of the conditions specified in Section 4A/RSP Rules then the declared RSP shall be accepted. Matter remanded back - Decided partly in favor of assessee.
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