2007 (5) TMI 468

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..... per : C.N.B. Nair, Member (T)]. Heard both sides and perused the record. 2. Both appeals relate to import of coal by the appellant. 3. The contract between the foreign supplier and the appellant importer provided that the unit sale price is on the basis of 12% moisture in a coal consignment and that in the event of moisture exceeding 12%, price relief will be available to the importer. T .....

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..... oisture levels ascertained in the customs laboratory are altogether irrelevant for the purpose of assessment. It is being pointed out that Customs duty was on ad valorem basis and since there is no dispute about the total price paid for the consignments, the assessment is required to be made on the prices paid. It is also being pointed out that there is no justification for revising the quantity u .....

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..... ce in quantity worked out by applying moisture level is altogether irrelevant, since duty is being paid on the full transaction value at the appropriate rate. This is the view taken by the Commissioner in other cases also. Accordingly, the revised quantity worked out and duty demands based on them are not sustainable. 10. In the result, appeals are allowed after setting aside the impugned orders .....

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