https://www.taxtmi.com/caselaws?id=464146 SC considered valuation of imported goods where the importer suppressed facts and misdeclared MRP; earlier relied case law by the Commissioner(Appeals) was found inapplicable. CESTAT had observed no dispute over description, classification or quantity and noted the appellant had declared RSP. The Court directed issuance of notice on the application for condonation of delay and on the appeal, permitting the matter to proceed for adjudication on merits. en-us Fri, 11 Jan 2019 00:00:00 +0530 Tue, 07 Oct 2025 22:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464146 SC considered valuation of imported goods where the importer suppressed facts and misdeclared MRP; earlier relied case law by the Commissioner(Appeals) was found inapplicable. CESTAT had observed no dispute over description, classification or quantity and noted the appellant had declared RSP. The Court directed issuance of notice on the application for condonation of delay and on the appeal, permitting the matter to proceed for adjudication on merits. Case-Laws Customs Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464146