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2017 (6) TMI 1009 - CESTAT NEW DELHIValuation - additional duty of customs - N/N. 49/08-CE (NT) dated 24.12.2008 - The value for additional duty is to be arrived at based on retail sale price of the goods after allowing abatements or otherwise? - Held that: - the examination of legal provisions especially the provisions of Section 4 A and the scope of RSP as defined in the said Section as well as the application of the provisions of the Standards of Weighs and Measures (PC) Rules, 1977 have not been done in detail. More specifically for application of the facts of the present case. While the rejection of RSP declared by the appellant is prima-facie supported by the evidences as recorded by the ld. Authority to arrive at the correct RSP, the reasoning has to be recorded - matter requires re-consideration - appeal allowed by way of remand.
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