https://www.taxtmi.com/caselaws?id=792811 Imported cement packed in 50 kg bags with printed RSP may still qualify for concessional CVD under Clause 1C of Notification No. 04/2006-CE where the decisive factor is intended retail sale, not packaging alone. On the stated facts, the goods were supplied only to industrial and institutional consumers, and the absence of evidence of retail sale supported the concession. The article also notes that declared RSP could not be rejected and replaced with a contemporaneous RSP without a lawful valuation basis or proper market enquiry. It further states that, in the absence of wilful suppression or misstatement, the extended limitation period under Section 28(4) of the Customs Act could not be invoked, with duty, interest and penalty consequently failing. 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 Imported cement packed in 50 kg bags with printed RSP may still qualify for concessional CVD under Clause 1C of Notification No. 04/2006-CE where the decisive factor is intended retail sale, not packaging alone. On the stated facts, the goods were supplied only to industrial and institutional consumers, and the absence of evidence of retail sale supported the concession. The article also notes that declared RSP could not be rejected and replaced with a contemporaneous RSP without a lawful valuation basis or proper market enquiry. It further states that, in the absence of wilful suppression or misstatement, the extended limitation period under Section 28(4) of the Customs Act could not be invoked, with duty, interest and penalty consequently failing. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792811