https://www.taxtmi.com/caselaws?id=254553 Non-affixation of retail sale price on imported televisions did not, by itself, justify confiscation where the declaration could still be complied with before clearance for home consumption. Once the declared value had been accepted for assessment of basic customs duty, the retail sale price could not separately be treated as a basis for misdeclaration to invoke confiscation under Section 111(m) of the Customs Act, 1962. The Tribunal also held that Rule 28A of the Appellate Tribunal Procedure Rules was framed for an appellant's stay application seeking waiver of pre-deposit and did not cover the Revenue's application in the manner sought. No ground was made out to stay the impugned order, and the Revenue's stay request was held not maintainable. 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 Non-affixation of retail sale price on imported televisions did not, by itself, justify confiscation where the declaration could still be complied with before clearance for home consumption. Once the declared value had been accepted for assessment of basic customs duty, the retail sale price could not separately be treated as a basis for misdeclaration to invoke confiscation under Section 111(m) of the Customs Act, 1962. The Tribunal also held that Rule 28A of the Appellate Tribunal Procedure Rules was framed for an appellant's stay application seeking waiver of pre-deposit and did not cover the Revenue's application in the manner sought. No ground was made out to stay the impugned order, and the Revenue's stay request was held not maintainable. Case-Laws Customs Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254553