https://www.taxtmi.com/caselaws?id=368803 The appellant challenged the order-in-appeal upholding duty recovery, confiscation of goods, and penalties. The Commissioner of Customs (Appeals) affirmed the decision, including recovery of differential duty, confiscation of goods, and penalties. The dispute arose from misdeclaration of 'retail selling price' of imported goods. The ascertainment of duty liability under Customs Act, 1962 and application of additional duties were key issues. The absence of provisions to alter declared prices led to the appeal's success, with the impugned order set aside. en-us Wed, 26 Sep 2018 00:00:00 +0530 Mon, 15 Oct 2018 14:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368803 The appellant challenged the order-in-appeal upholding duty recovery, confiscation of goods, and penalties. The Commissioner of Customs (Appeals) affirmed the decision, including recovery of differential duty, confiscation of goods, and penalties. The dispute arose from misdeclaration of 'retail selling price' of imported goods. The ascertainment of duty liability under Customs Act, 1962 and application of additional duties were key issues. The absence of provisions to alter declared prices led to the appeal's success, with the impugned order set aside. Case-Laws Customs Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368803