2014 (1) TMI 1786 - HC - Customs

Valuation - whether there is no liability to pay customs duty on facilitation charges, demurrage charges, bank charges and survey fees incurred by the assessee while importing furnace oil to its factory premises? - Held that - The dispute in question does not fall within the jurisdiction of the High Court u/s 130 of the Act - the appeal filed is not maintainable and the assessee has to approach the Apex Court u/s 130E of the Act - appeal dismissed - decided against appellant.

Summary

The Karnataka High Court ruled that the question of liability to pay customs duty on facilitation charges, demurrage charges, bank charges, and survey fees incurred while importing furnace oil is about the valuation of goods and customs duty payable. The court stated that the dispute does not fall within its jurisdiction under Section 130 of the Customs Act, and the appeal is dismissed with the option for the assessee to approach the Apex Court under Section 130E.