https://www.taxtmi.com/caselaws?id=789473 Differential countervailing duty on imported cellular phones was held unsustainable because post-import alteration of the retail sale price was not established against the importer, and the material pointed only to alleged alteration by an independent distributor. The Tribunal held that such a distributor-level dispute could not be treated as a customs valuation issue and that the customs law provided no machinery to redetermine the retail sale price in the manner adopted by the department. As the duty demand failed on merits, the related confiscation and penalties also could not survive. The impugned order was therefore set aside and the appeals were allowed. en-us Wed, 08 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789473 Differential countervailing duty on imported cellular phones was held unsustainable because post-import alteration of the retail sale price was not established against the importer, and the material pointed only to alleged alteration by an independent distributor. The Tribunal held that such a distributor-level dispute could not be treated as a customs valuation issue and that the customs law provided no machinery to redetermine the retail sale price in the manner adopted by the department. As the duty demand failed on merits, the related confiscation and penalties also could not survive. The impugned order was therefore set aside and the appeals were allowed. Case-Laws Customs Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789473