Civil Appeal Diary No. 38302 of 2024

PAROS CORP v. COMMISSIONER OF CUSTOMS (I), NHAVA SHEVA

Date Issued: 23 September 2024
Source: 2025 (391) E.L.T. 168 (S.C.)
Views: 11

Summary

Demand and recovery (Customs) - Countervailing duty (CVD) - Misdeclaration of value of imported goods - Imported goods were subjected to RSP based assessment and investigation undertaken after importation of good had indicated that RSP was changed labelling goods as per price list found from premises of appellant-importers - CESTAT in impugned order had held that since oral evidence had corroborated alteration of RSP for purpose of sale and Customs Tariff Act, 1975 required higher RSP to be basis for determination of value, adjudication order confirming charge of misdeclaration of value/RSP of imported goods could not be faulted and was to be upheld -Considering importers’ submission that CESTAT decision in Mitashi Edutainment Pvt. Ltd. [2019 (366) E.L.T. A126 (Tri. - Mumbai)] had attained finality in absence of any challenge, notice was directed to be issued on application seeking condonation of delay as well as on appeal filed by them - Section 28 of Customs Act, 1962 - Section 3 of Customs Tariff Act, 1975. [paras 1 and 2] Paros Corporation v. Commissioner — 2018 (363) E.L.T. 643 (Tribunal) — Notice issued