No Proof of Importer’s Role in MRP Alteration: CESTAT Sets Aside CVD Demand

Celkon Impex Pvt Ltd Vs Commissioner of Customs (CESTAT Hyderabad) The appeal concerns whether the appellant wrongly discharged Countervailing Duty (CVD) on imported cellular phones by allegedly mis-declaring the Retail Sale Price (RSP) at the time of import and subsequently altering the Maximum Retail Price (MRP) after customs clearance. The adjudicating authority had confirmed the demand of differential duty, ordered confiscation of goods, and imposed penalties on the appellant, its dealer, and certain individuals. The department’s case was based on a market survey and intelligence inputs ...