Tribunal Upholds Penalties for Misdeclared Retail Sale Prices on Imports, Rejects Communication Gap Defense.

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....Mis-declaration of the retail Sale Price (RSP) - Evasion of payment of Additional Duty of Customs (CVD) - The case revolved around discrepancies in the declared Retail Sale Price (RSP) of imported goods compared to the actual price found on the package. Despite the appellant's explanation of a communication gap leading to the error, the Appellate Tribunal upheld the lower authorities' decision to impose penalties and confiscate the goods.....