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2017 (12) TMI 1386 - AT - CustomsValuation of imported goods - actual import - whether the assessment is to be made based on the transaction value actually agreed and paid by the importer on the contracted quantity or based on the quantity actually received and cleared from the shore tanks? - Held that - the issue involved in the present case is no more res integra and has been settled by the Hon ble Apex Court in the appellant s own case Mangalore Refinery And Petrochemicals Ltd. Versus Commissioner of Customs, Mangalore 2015 (9) TMI 245 - SUPREME COURT , where it was held that quantity of crude oil actually received into shore tank in port in India should be basis for payment of customs duty - appeal allowed - decided in favor of appellant.
Issues involved:
- Calculation of duty based on contracted quantity vs. quantity received into shore tank - Inclusion of demurrage charges in the assessable value - Dispute over determining shore tank receipt quantity Analysis: The judgment involved four appeals filed against an order passed by the Commissioner (A) upholding the Order-in-Original but providing some relief regarding interest to the appellant. The main issue in all appeals was whether duty should be calculated based on the quantity contracted in the Bill of Lading or the quantity actually received into the shore tank. The appellant argued that the duty should be based on the quantity received. Additionally, the inclusion of demurrage charges in the assessable value and the method for determining shore tank receipt quantity were also disputed. The appellant relied on previous legal precedents to support their arguments, emphasizing that duty should be paid on the quantity received into the shore tank in India. The Tribunal agreed with the appellant's contentions, citing legal provisions and previous decisions to support their decision. They held that duty should be based on the actual quantity received into the shore tank, not the quantity mentioned in the Bill of Lading. Consequently, the impugned orders were set aside, and the appeals of the appellant were allowed.
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