https://www.taxtmi.com/caselaws?id=334245 The appellate tribunal set aside the lower authorities' ruling on the additional customs duty leviable on imported 29" colour television sets. The tribunal emphasized that duty must be based on the declared MRP/RSP, regardless of when it was affixed, in accordance with the Customs Tariff Act. It concluded that the appellant was entitled to the benefit of the notification and allowed the appeal, providing consequential relief. The decision highlighted the importance of interpreting legal provisions and factual circumstances in determining customs duty implications. en-us Tue, 08 Mar 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334245 The appellate tribunal set aside the lower authorities' ruling on the additional customs duty leviable on imported 29" colour television sets. The tribunal emphasized that duty must be based on the declared MRP/RSP, regardless of when it was affixed, in accordance with the Customs Tariff Act. It concluded that the appellant was entitled to the benefit of the notification and allowed the appeal, providing consequential relief. The decision highlighted the importance of interpreting legal provisions and factual circumstances in determining customs duty implications. Case-Laws Customs Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334245