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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Retail sale price valuation: imported goods' customs value deemed as declared retail price minus allowable abatement.</h1> Clause 61 prescribes that for imported articles of a kind produced or not produced in India but falling within classes required to bear declared retail sale price under the Standards of Weights and Measures and specified by government notification, the customs value shall be deemed to be the retail sale price declared on the imported article less such abatement as the Central Government may allow by notification.

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