2015 (8) TMI 935 - SCH - Customs

Inclusion of charges in CIF cost - Tribunal vide impugned order reported in 2003 (9) TMI 692 - CESTAT, BANGALORE while relying upon decision of Apex court in M/s. Coromandal Fertilizers Limited 1999 (12) TMI 59 - SUPREME COURT OF INDIA deleted inclusion of Berth hire charges, Pilotage charges, Port dues, Wharfage charges in CIF cost - Aggrieved by said order revenue appealed - Supreme court held that Tribunal had rightly allowed appeal of respondent relying upon decision of current Court in M/s. Coromandal Fertilizers Limited - Thus, no merit found in appeal.

Summary

The Supreme Court dismissed Civil Appeal No. 5615 of 2004 as the Customs, Excise and Service Tax Appellate Tribunal had rightly allowed the appeal of the respondent based on a previous court decision. Civil Appeal Nos. 6426-6427 of 2005 were also dismissed in light of the same order.