Appellant’s Credibility Prevails Despite Vendor’s Pricing Discrepancy: CESTAT Chennai

Usha International Limited Vs Commissioner of Customs (Imports) (CESTAT Chennai) Introduction: In the case of Usha International Limited vs Commissioner of Customs (Imports), the appellant, Usha International Limited, challenges the Order-in-Appeal issued by the Commissioner of Customs (Appeals), Chennai. The dispute revolves around the alleged mis-declaration of Maximum Retail Price (MRP) on imported goods and subsequent actions taken by the Customs authorities. Background: The appellant filed a Bill-of-Entry for the clearance of goods supplied by a Hong Kong-based company. The declared value...