https://www.taxtmi.com/caselaws?id=351766 Duty demand on an unexamined live Bill of Entry was treated as premature because the consignment had not yet been assessed, and pre-clearance MRP labelling was described as a prevailing practice in customs custody. Differential duty on godown goods was not sustained where the stock was not correlated to specific imports, the claimed local procurement was unverified, and the demand risked duplication. Allegations of higher-MRP sales could justify further scrutiny, but the duty and penalty figures required detailed verification of invoices and fresh quantification. The matter was therefore remanded for reassessment on the higher-MRP issue, while the unsupported demands were set aside. en-us Wed, 25 Oct 2017 00:00:00 +0530 Fri, 01 Dec 2017 08:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351766 Duty demand on an unexamined live Bill of Entry was treated as premature because the consignment had not yet been assessed, and pre-clearance MRP labelling was described as a prevailing practice in customs custody. Differential duty on godown goods was not sustained where the stock was not correlated to specific imports, the claimed local procurement was unverified, and the demand risked duplication. Allegations of higher-MRP sales could justify further scrutiny, but the duty and penalty figures required detailed verification of invoices and fresh quantification. The matter was therefore remanded for reassessment on the higher-MRP issue, while the unsupported demands were set aside. Case-Laws Customs Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351766