https://www.taxtmi.com/highlights?id=80589 Importer imported footwear and evaded duty by deliberately claiming lesser IGST rate, violating N/N. 1/2017 which mandated mentioning sale price on footwear to claim concessional 5% duty. Goods were cleared without MRP/RSP, making them liable for 18% IGST and confiscation. Commissioner rightly imposed differential duty of approximately Rs. 5,00,000/-, redemption fine of Rs. 49,000/- which appears nominal. CESTAT upheld Commissioner's order, dismissing the appeal as the importer's actions were deliberate duty evasion. en-us Thu, 22 Aug 2024 09:07:27 +0530 Thu, 22 Aug 2024 09:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80589 Importer imported footwear and evaded duty by deliberately claiming lesser IGST rate, violating N/N. 1/2017 which mandated mentioning sale price on footwear to claim concessional 5% duty. Goods were cleared without MRP/RSP, making them liable for 18% IGST and confiscation. Commissioner rightly imposed differential duty of approximately Rs. 5,00,000/-, redemption fine of Rs. 49,000/- which appears nominal. CESTAT upheld Commissioner's order, dismissing the appeal as the importer's actions were deliberate duty evasion. Highlights Customs Thu, 22 Aug 2024 09:07:27 +0530 https://www.taxtmi.com/highlights?id=80589