https://www.taxtmi.com/caselaws?id=792811 Concessional CVD for imported cement under Clause 1C depends on whether the goods are intended and actually supplied for retail sale, rather than solely on 50 kg packaging or printed retail sale price. Supply exclusively to industrial and institutional consumers, without evidence of retail sale, supports concessional treatment. Declared RSP cannot be replaced with another importer's contemporaneous RSP without lawful rejection of declared value, a proper valuation exercise, or reliable comparative evidence within the show-cause foundation. Extended limitation requires evidence of wilful suppression, misstatement, concealment, or misuse; where imports were openly assessed after scrutiny, consequential duty, interest, and penalty do not survive. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792811 Concessional CVD for imported cement under Clause 1C depends on whether the goods are intended and actually supplied for retail sale, rather than solely on 50 kg packaging or printed retail sale price. Supply exclusively to industrial and institutional consumers, without evidence of retail sale, supports concessional treatment. Declared RSP cannot be replaced with another importer's contemporaneous RSP without lawful rejection of declared value, a proper valuation exercise, or reliable comparative evidence within the show-cause foundation. Extended limitation requires evidence of wilful suppression, misstatement, concealment, or misuse; where imports were openly assessed after scrutiny, consequential duty, interest, and penalty do not survive. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792811