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Customs - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Misdeclaration of Retail Sale Price (R.S.P) in order to avoid ...

Customs

January 15, 2016

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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