https://www.taxtmi.com/caselaws?id=421067 The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh, regarding the interpretation of Section 4A(2) of the Customs Act. The Court emphasized the importance of considering the term "retail sale price" as specified in the Act and dismissed the civil appeals brought by the appellant. The Court did not entertain a request for waiver of penalty but advised the appellant to submit a representation for consideration by the appropriate authority. Any pending applications related to the case were also disposed of by the Court. en-us Tue, 04 Jan 2022 00:00:00 +0530 Sat, 16 Apr 2022 08:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421067 The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh, regarding the interpretation of Section 4A(2) of the Customs Act. The Court emphasized the importance of considering the term "retail sale price" as specified in the Act and dismissed the civil appeals brought by the appellant. The Court did not entertain a request for waiver of penalty but advised the appellant to submit a representation for consideration by the appropriate authority. Any pending applications related to the case were also disposed of by the Court. Case-Laws Central Excise Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421067