https://www.taxtmi.com/article/detailed?id=16204 Import of luxury watches and differential CVD were examined in the context of an upward RSP revision by authorised dealers after clearance. The importer had correctly declared the RSP and paid duty at import, and could not be fixed with liability for subsequent dealer-driven price changes on principal-to-principal sales absent evidence of alteration, tampering, or knowledge. Rule 5 of the 2008 Rules was held to apply to manufacturers, not importers, and statements were disregarded where Section 138B safeguards were not followed. en-us Wed, 15 Apr 2026 09:19:05 +0530 Wed, 15 Apr 2026 09:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16204 Import of luxury watches and differential CVD were examined in the context of an upward RSP revision by authorised dealers after clearance. The importer had correctly declared the RSP and paid duty at import, and could not be fixed with liability for subsequent dealer-driven price changes on principal-to-principal sales absent evidence of alteration, tampering, or knowledge. Rule 5 of the 2008 Rules was held to apply to manufacturers, not importers, and statements were disregarded where Section 138B safeguards were not followed. Articles Customs - Import - Export - SEZ Wed, 15 Apr 2026 09:19:05 +0530 https://www.taxtmi.com/article/detailed?id=16204