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Issues involved: Assessment of landing charges for Customs duty and addition of stevedoring charges to the value of imported goods.
Assessment of Landing Charges: The appellants imported rock phosphate and sulphur for manufacturing fertilizers, brought to India in chartered ships. The Customs authorities assessed landing charges at 1.4% of the CIF value of the goods. The Assistant Collector separately added stevedoring charges based on various factors, including unloading labor charges, port hire charges, and administrative overheads. Appellate Proceedings: The Appellate Collector considered landing and stevedoring charges as the same, but the Customs authorities challenged this before the Tribunal. The Tribunal held that the 1.4% landing charges did not include unloading charges from ship to berth, which needed to be added separately, similar to the Assistant Collector's calculation. Legal Interpretation: The Customs authorities argued that stevedoring charges should be added despite the 1.4% landing charges already assessed. However, the Court found this argument unsatisfactory, stating that landing charges, assessed at a percentage of the goods' value, cover all expenses incurred to bring goods to land. Conclusion: The Court allowed the civil appeals, setting aside the Tribunal's order. It held that when landing charges are assessed as a percentage, they encompass all aspects, and no additional charges like stevedoring should be added. The respondents were directed to pay the costs of the appeals to the appellants.
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