https://www.taxtmi.com/caselaws?id=333313 Imported packaged toilet soaps were assessed on the declared retail sale price basis, and differential customs duty was confirmed where the importer had declared a lower price at import while the same goods were later sold with higher market labels. The evidence, including statements of the importer and distributors, showed awareness of the higher pricing and participation in the post-import label use, so responsibility could not be shifted to wholesale dealers. The penalty under Section 114A was sustained in principle but moderated on the facts, with the amount reduced to 20% of the original penalty. en-us Thu, 06 Oct 2016 00:00:00 +0530 Mon, 10 Oct 2016 11:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333313 Imported packaged toilet soaps were assessed on the declared retail sale price basis, and differential customs duty was confirmed where the importer had declared a lower price at import while the same goods were later sold with higher market labels. The evidence, including statements of the importer and distributors, showed awareness of the higher pricing and participation in the post-import label use, so responsibility could not be shifted to wholesale dealers. The penalty under Section 114A was sustained in principle but moderated on the facts, with the amount reduced to 20% of the original penalty. Case-Laws Customs Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333313