CESTAT Allows Concessional CVD as Printed RSP Alone Does Not Prove Retail Sale

Greatway Impex Vs Commissioner of Customs (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, allowed the appeal challenging the denial of concessional Countervailing Duty (CVD) on imported cement and set aside the demand of differential duty, interest, and penalty imposed by the customs authorities. The dispute concerned imports of Ordinary Portland Cement made during June–July 2010 through Tuticorin Port under four Bills of Entry, where the importer had claimed concessional assessment under Clause 1C of Notification No. 04/2006-CE dated 01.03.2006. Th...