https://www.taxtmi.com/caselaws?id=780343 CESTAT held that the impugned reassessment of customs duty on imported pre-packaged goods to an RSP-based value was unsustainable and set aside the order, allowing the appeal. The Tribunal found the proper officer may ensure RSP marking reflects the declared transaction price until clearance under s.47 Customs Act, but has no power to revise the declared import valuation post-clearance or convert the transaction price used for BCD into an excise-style RSP valuation. Power under s.28 to revisit assessment was not established. en-us Fri, 08 Aug 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780343 CESTAT held that the impugned reassessment of customs duty on imported pre-packaged goods to an RSP-based value was unsustainable and set aside the order, allowing the appeal. The Tribunal found the proper officer may ensure RSP marking reflects the declared transaction price until clearance under s.47 Customs Act, but has no power to revise the declared import valuation post-clearance or convert the transaction price used for BCD into an excise-style RSP valuation. Power under s.28 to revisit assessment was not established. Case-Laws Customs Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780343