https://www.taxtmi.com/caselaws?id=329357 Imported goods declared as other than MP3 players were assessed and cleared on that basis, and the higher basic customs duty paid was consistent with that declaration. The later differential duty demand, raised on the assumption that the goods were MP3 players, failed because there was no post-clearance examination or other material supporting that assumption. On the notification scheme, goods other than MP3 players or MPEG 4 players were eligible for 35% abatement from MRP, while MP3 players attracted only 30%. As the goods were not shown to be MP3 players, the differential duty demand was held unsustainable. en-us Wed, 08 Jun 2016 00:00:00 +0530 Wed, 29 Jun 2016 22:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329357 Imported goods declared as other than MP3 players were assessed and cleared on that basis, and the higher basic customs duty paid was consistent with that declaration. The later differential duty demand, raised on the assumption that the goods were MP3 players, failed because there was no post-clearance examination or other material supporting that assumption. On the notification scheme, goods other than MP3 players or MPEG 4 players were eligible for 35% abatement from MRP, while MP3 players attracted only 30%. As the goods were not shown to be MP3 players, the differential duty demand was held unsustainable. Case-Laws Customs Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329357