https://www.taxtmi.com/highlights?id=26920 Misdeclaration of Retail Sale Price (R.S.P) in order to avoid payment of actual Customs duty / CVD - valuation of import of cellular phones - Once the adjudicating authority disputes the R.S.P, the burden is on the Revenue to establish at what price such goods were sold by the appellants to the ultimate consumer. - AT en-us Fri, 15 Jan 2016 13:30:24 +0530 Fri, 15 Jan 2016 13:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26920 Misdeclaration of Retail Sale Price (R.S.P) in order to avoid payment of actual Customs duty / CVD - valuation of import of cellular phones - Once the adjudicating authority disputes the R.S.P, the burden is on the Revenue to establish at what price such goods were sold by the appellants to the ultimate consumer. - AT Highlights Customs Fri, 15 Jan 2016 13:30:24 +0530 https://www.taxtmi.com/highlights?id=26920