2023 (8) TMI 1162

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....31.10.2014 . As the product was subject to levy of Additional duty of Customs (CVD) on MRP basis, the Appellant asked the exporter from Bangladesh to print the MRP on the bags. 2. The Appellant was issued Show Cause Notice dated 12.11.2014 alleging that he has evaded Additional duty of customs amounting to Rs.65,741/- by way of undervaluation in as much as cement from the same manufacturer in Bangladesh imported through Agartala L.C.S. was having a higher MRP of Rs. 305/- per bag of 50 Kg. 3. The Adjudicating Authority vide Order-in-Original dated 21.09.2015, confirmed the demand of duty along with interest and imposed penalty. However, the goods were not confiscated, as the same were not available for confiscation. 4. Aggrieved against ....

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....e of any evidence that the goods were being sold at a higher price than MRP, allegation of undervaluation for the purpose of levy of CVD is unfounded and not tenable under law. 6. The Appellant contended that the impugned Bills of Entry duly self-assessed were not challenged by the department and hence became final. As held by the Hon'ble Supreme Court in the case of ITC Ltd, unless the original Assessment by the assessing officer is challenged, the department cannot demand differential duty subsequently by issuing a demand Notice. 7. The Appellant cited the decision of the Hon'ble Supreme Court in the case of I.T.C. Vs. Commissioner of Central Excise, New Delhi [2019(368) ELT 216 (SC) wherein it has been held that the department cannot d....