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2017 (7) TMI 1321 - CESTAT NEW DELHIValuation of imported goods - suppression of facts on import in misdeclaring the MRP - non-applicability of the cited case laws relied upon by the Commissioner (Appeals) - HELD THAT:- The Commissioner (Appeals) categorically recorded that there is no dispute in respect of description, classification and quantity of the impugned goods and the appellant had declared RSP - He, therefore, found that the adjudicating authority could not proceed to determine the MRP/RSP in absence of any enabling provisions in the Customs Tariff Act, 1975. Appeal dismissed - decided against appellant.
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