https://www.taxtmi.com/caselaws?id=396819 The Tribunal ruled in favor of the appellants, stating that as the goods were not sold in packaged form to ultimate buyers, there was no obligation to declare the retail sale price for valuation under Section 4A of the Act. The Tribunal referenced a CBEC Circular and a Supreme Court judgment to support this conclusion. Consequently, the appeals were allowed, and the impugned order confirming the demands on the appellants was set aside. en-us Fri, 17 Jul 2020 00:00:00 +0530 Tue, 21 Jul 2020 10:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396819 The Tribunal ruled in favor of the appellants, stating that as the goods were not sold in packaged form to ultimate buyers, there was no obligation to declare the retail sale price for valuation under Section 4A of the Act. The Tribunal referenced a CBEC Circular and a Supreme Court judgment to support this conclusion. Consequently, the appeals were allowed, and the impugned order confirming the demands on the appellants was set aside. Case-Laws Customs Fri, 17 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396819