Revenue Must Prove True Retail Sale Price of Imported Phones to Ensure Correct Customs and Countervailing Duties.

Misdeclaration of Retail Sale Price (R.S.P) in order to avoid payment of actual Customs duty / CVD - valuation of import of cellular phones - 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. - AT .....

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