https://www.taxtmi.com/caselaws?id=254553 The Tribunal upheld the appeal against the impugned order on under-declaration of Retail Sale Price (RSP) for imported Samsung TVs. It emphasized the importance of RSP compliance for consumer protection but ruled that non-affixing of RSP before clearance did not warrant confiscation. The decision to revise RSP was deemed improper, and the application of certain sections of the Customs Act was found inapplicable. The Tribunal concluded that the resort to Central Excise rules for valuation was incorrect and rejected the stay application under Rule 28A as it did not align with the relevant rules. en-us Fri, 16 May 2014 00:00:00 +0530 Thu, 25 Dec 2014 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254553 The Tribunal upheld the appeal against the impugned order on under-declaration of Retail Sale Price (RSP) for imported Samsung TVs. It emphasized the importance of RSP compliance for consumer protection but ruled that non-affixing of RSP before clearance did not warrant confiscation. The decision to revise RSP was deemed improper, and the application of certain sections of the Customs Act was found inapplicable. The Tribunal concluded that the resort to Central Excise rules for valuation was incorrect and rejected the stay application under Rule 28A as it did not align with the relevant rules. Case-Laws Customs Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254553