https://www.taxtmi.com/caselaws?id=125934 Importers of spray paints who declared a lower RSP/MRP for CVD assessment under Section 4A of the Central Excise Act were found, on the record described, to face prima facie evidence of MRP manipulation. Price lists, statements of the proprietor, recovered stickers, sales invoices and panchnama material were treated as indicating repasting of stickers with a higher MRP after clearance and deliberate understatement of value to evade duty. On that basis, CESTAT held that interim relief was not justified and directed pre-deposit of the duty, interest and penalty within the stipulated time. en-us Thu, 11 Jun 2009 00:00:00 +0530 Wed, 31 Oct 2012 16:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125934 Importers of spray paints who declared a lower RSP/MRP for CVD assessment under Section 4A of the Central Excise Act were found, on the record described, to face prima facie evidence of MRP manipulation. Price lists, statements of the proprietor, recovered stickers, sales invoices and panchnama material were treated as indicating repasting of stickers with a higher MRP after clearance and deliberate understatement of value to evade duty. On that basis, CESTAT held that interim relief was not justified and directed pre-deposit of the duty, interest and penalty within the stipulated time. Case-Laws Customs Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125934