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TMI Blog2011 (2) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... 16/12/2005, the assessing officer had enhanced the assessable value of the imported goods declared by the petitioners and confirmed the duty demand with fine and penalty. 2. Mr. Sethna, learned senior Advocate appearing on behalf of the respondents raised a preliminary objection regarding the maintainability of the Writ Petitions. He submitted that in view of the statutory remedy of appeal available under the Customs Act, 1962, these writ petitions ought not be entertained. In this connection, Mr. Sethna, relied on the decision of the Apex Court in the case of Rajkumar Shivhare V/s. Asstt. Director, Directorate of Enforcement reported in 2010 (253) E.L.T. 3 (S.C.). 3. Mr. Sridharan, learned counsel appearing on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra) has held that the post importation charges incurred by the petitioners upto the date of clearance of the goods from the warehouse at Chembur are includible in the assessable value of the goods for the purposes of levying customs duty. In these circumstances, Mr. Sridharan submits that the order of the CESTAT being ex-facie erroneous and contrary to law laid down by the Apex Court, it is absolutely essential in the interest of justice to exercise writ jurisdiction and decide the issue on merits, either by this Court or by remanding the matter back to the Tribunal with direction to decide the matter afresh and in accordance with law. 4. We see no merit in the above contentions. The dispute in the present case is, whether the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Hyderabad Industries Ltd. In that case, MMTC had imported certain goods and sold the same to the Hyderabad Industries Ltd. in the high seas at a value which included certain service charges. The question was, whether the assessable value of the goods is to be determined on the basis of the price on which MMTC purchased the goods from the foreign supplier or the assessable value should be determined on the basis of the price including service charges paid by Hyderabad Industries Ltd. to the MMTC (high sea seller). According to the petitioners, this decision of the Apex Court is an authority on the question as to whether service charges paid to the high sea seller constituted buying commission or not and the said decision does not de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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