https://www.taxtmi.com/caselaws?id=776078 MRP-based customs assessment was not sustainable for imported packages intended for industrial use, because the packaged commodities rules apply MRP declaration only to retail packages for ultimate consumers and exclude packages for exclusive industrial use; packages exceeding 25 kg also fell within the statutory exception. The extended period of limitation could not be invoked, because customs law requires fraud, collusion, wilful misstatement, suppression of facts, or deliberate contravention, and the dispute was one of interpretation with no proved intent to evade duty. The demand was therefore set aside in full, with consequential reliefs. en-us Mon, 04 Aug 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776078 MRP-based customs assessment was not sustainable for imported packages intended for industrial use, because the packaged commodities rules apply MRP declaration only to retail packages for ultimate consumers and exclude packages for exclusive industrial use; packages exceeding 25 kg also fell within the statutory exception. The extended period of limitation could not be invoked, because customs law requires fraud, collusion, wilful misstatement, suppression of facts, or deliberate contravention, and the dispute was one of interpretation with no proved intent to evade duty. The demand was therefore set aside in full, with consequential reliefs. Case-Laws Customs Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776078