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2016 (11) TMI 551 - HC - CustomsDemand - undervaluation - sales effected at the price higher than the RSP - Held that: - Learned counsel for the Appellant referred to the observation in the Order-in-Original that a Government Department would not purchase goods at a price higher than the RSP. In the considered view of the Court, instead of surmising on this aspect the Commissioner could easily have undertaken an enquiry with the concerned Department to ascertain whether in fact the goods were purchased at a price higher than the RSP. Consequently, the Court does not see any substantial question arising from the impugned order of the CESTAT - appeal dismissed.
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