Revenue Must Prove True Retail Sale Price of Imported Phones to Ensure Correct Customs and Countervailing Duties.

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....Misdeclaration of Retail Sale Price (R.S.P) in order to avoid payment of actual Customs duty / CVD - valuation of import of cellular phones - Once the adjudicating authority disputes the R.S.P, the burden is on the Revenue to establish at what price such goods were sold by the appellants to the ultimate consumer. - AT....