https://www.taxtmi.com/caselaws?id=442183 Differential customs duty on imported cement was found unsustainable where the Revenue relied only on higher MRPs shown for consignments imported through different land ports. The variation in MRP was attributable to different lots and ports, and MRP was recognised as depending on factors beyond landing cost and duty; in the absence of evidence of same-sale pricing or suppression of value, undervaluation was not established. The demand also failed because the self-assessed Bills of Entry had not been challenged or modified through proper proceedings before recovery was sought. On both grounds, the impugned demand was set aside. en-us Thu, 24 Aug 2023 00:00:00 +0530 Fri, 25 Aug 2023 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442183 Differential customs duty on imported cement was found unsustainable where the Revenue relied only on higher MRPs shown for consignments imported through different land ports. The variation in MRP was attributable to different lots and ports, and MRP was recognised as depending on factors beyond landing cost and duty; in the absence of evidence of same-sale pricing or suppression of value, undervaluation was not established. The demand also failed because the self-assessed Bills of Entry had not been challenged or modified through proper proceedings before recovery was sought. On both grounds, the impugned demand was set aside. Case-Laws Customs Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442183