The appellant failed to declare the actual MRP before Customs...

The appellant failed to declare the actual MRP before Customs and sold the imported goods at a higher MRP, evading appropriate customs duty. The CESTAT remanded the matter for quantifying the differential duty payable. The Adjudicating Authority exceeded its jurisdiction by considering issues already decided by the CESTAT. However, it correctly quantified the differential duty based on evidence of higher sales MRP after providing sufficient opportunity to the appellant. Selling goods at higher MRPs than declared to Customs constitutes a violation, warranting differential duty and penalties. The CESTAT allowed the appeal in part by setting aside the Adjudicating Authority's contrary findings while upholding the quantification of differential duty demand.

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