https://www.taxtmi.com/caselaws?id=428186 The Tribunal set aside the impugned order, allowing the appeals with consequential relief to the appellants. The rejection of the declared Retail Sale Price (RSP), redetermination of duty, confiscation of goods, and imposition of penalties were all found to be unsustainable. The Tribunal emphasized that if confiscated goods are not redeemed, the duty is not payable by the importer, aligning with the Supreme Court's interpretation in a relevant case. en-us Fri, 23 Sep 2022 00:00:00 +0530 Mon, 26 Sep 2022 08:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428186 The Tribunal set aside the impugned order, allowing the appeals with consequential relief to the appellants. The rejection of the declared Retail Sale Price (RSP), redetermination of duty, confiscation of goods, and imposition of penalties were all found to be unsustainable. The Tribunal emphasized that if confiscated goods are not redeemed, the duty is not payable by the importer, aligning with the Supreme Court's interpretation in a relevant case. Case-Laws Customs Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428186