2017 (7) TMI 1321

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..... ra, Advocate, for the Respon-ent. ORDER [Order per : B. Ravichandran, Member (T)]. - The Revenue is in appeal against order dated 12-10-2012 of Commissioner of Customs (Appeals), New Delhi. The respondent imported various paint items, which are liable to CVD based on MRP. Entertaining certain doubts regarding the value declared, the Revenue proceeded to demand differential duty on that account, .....

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..... al in ABB Ltd. - 2011 (272) E.L.T. 706 (Tribunal-Bang.) regarding legality of MRP based assessment by the officers, he submitted that the matter is pending in the Hon'ble Supreme Court. On the other issue, regarding reliance placed by the Commissioner (Appeals) on the other decisions of the Tribunal, Ld. AR submitted that this case should have been examined in different footings as RSP/MRP declare .....

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..... he Commissioner (Appeals). In this connection, we note 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 Tar .....

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