https://www.taxtmi.com/caselaws?id=464144 Retail sale price-based additional customs duty applies only where the imported goods are required by legal metrology law to bear an RSP declaration and the corresponding domestic article is valued under the retail sale price mechanism. Hydraulic rock breakers imported in wooden crates and not as individually packaged commodities fell outside the pre-packaged commodity regime, so additional duty on RSP basis was not chargeable. Customs authorities could not re-determine RSP through a market survey or adopt a notional retail price when the statutory preconditions were absent. The valuation therefore had to proceed under the ordinary customs value framework, and the differential duty demand based on RSP valuation was not sustainable. en-us Tue, 12 Dec 2023 00:00:00 +0530 Tue, 07 Oct 2025 12:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464144 Retail sale price-based additional customs duty applies only where the imported goods are required by legal metrology law to bear an RSP declaration and the corresponding domestic article is valued under the retail sale price mechanism. Hydraulic rock breakers imported in wooden crates and not as individually packaged commodities fell outside the pre-packaged commodity regime, so additional duty on RSP basis was not chargeable. Customs authorities could not re-determine RSP through a market survey or adopt a notional retail price when the statutory preconditions were absent. The valuation therefore had to proceed under the ordinary customs value framework, and the differential duty demand based on RSP valuation was not sustainable. Case-Laws Customs Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464144