https://www.taxtmi.com/caselaws?id=442076 The tribunal held that the demand based on alleged undervaluation of cement imported from Bangladesh was not sustainable due to valid reasons for price differences arising from goods being imported through different ports. Additionally, the tribunal found that the challenge to the self-assessment of Bills of Entry was not valid as per a decision of the Hon'ble Supreme Court, which stated that differential duty cannot be demanded without challenging the importer's self-assessment. Consequently, the tribunal set aside the impugned order and allowed both appeals filed by the appellant. en-us Thu, 10 Aug 2023 00:00:00 +0530 Thu, 24 Aug 2023 08:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442076 The tribunal held that the demand based on alleged undervaluation of cement imported from Bangladesh was not sustainable due to valid reasons for price differences arising from goods being imported through different ports. Additionally, the tribunal found that the challenge to the self-assessment of Bills of Entry was not valid as per a decision of the Hon'ble Supreme Court, which stated that differential duty cannot be demanded without challenging the importer's self-assessment. Consequently, the tribunal set aside the impugned order and allowed both appeals filed by the appellant. Case-Laws Customs Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442076