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TMI Blog2013 (2) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground of maintainability without entering into the merits - TAX APPEAL No.954 of 2005 - - - Dated:- 19-7-2012 - MR. AKIL KURESHI AND MS. HARSHA DEVANI JJ. Appearance: MS MEGHA JANI for Appellant(s) : 1,MR ANILKUMAR D MARU for Appellant(s) : 1, MR RJ OZA for Opponent(s): 1, ORAL JUDGMENT (Per: HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Appellant, a ship-breaker, has challenged the judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT for short) dated 10th March 2004, by virtue of which the Tribunal allowed the Revenue's appeal and set aside the order passed by the Appellate Commissioner. 2. The appellant had purchased a ship MV Samrat Ashok from the Shipping Corporation of India throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alang), handling charges and cost of insurance are required to be included in the transaction value in terms of Rule 9 of the Valuation Rules. We also agree with the Revenue that the Tribunal's order relied upon by the Commissioner (Appeals) is not applicable to the facts of the present case, as the question of inclusion of freight and insurance charges was not the subject matter for decision in the earlier case. Since the vessel was imported at Alang as the bill of entry for its final clearance was filed there, and not at Sikka, cost of transport and insurance from Sikka to Aland is required to be included in the transaction value. As a result, we set aside the impugned order and allow the appeal. It is this judgment of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the charges incurred by the importer for shifting the ship from Sikka to Aland Ship Breaking Yard should be included in the assessable value of the ship for the purpose of collection of customs duty. She submitted that the appeal would, therefore, be maintainable before this Court. In this context, she relied on the decision of the Apex Court in the case of Navin Chemicals Mfg. And Trading Co. Ltd. v. Collector of Customs, (1993) 4 SCC 320. 6. As is well known, section 130E of the Customs Act provides for an appeal to the Supreme Court in certain cases including against an order passed by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We also notice that a Division Bench of the Karnataka High Court in the case of Motorola India Ltd. (supra) opined that out of the several categories of disputes which do not fall within the jurisdiction of the High Court under section 130 of the Customs Act, one of them was whether the value of goods for the purpose of assessment is required to be increased or decreased. 8. The decision of the Supreme Court in the case of Navin Chemicals Mfg. And Trading Co. Ltd. (supra) on which the counsel for the appellant relied on also, in our view, does not lay down any different proposition. It was a case where the Supreme Court was considering whether certain appeal should have been heard by the ordinary Bench of the CEGAT or by a Special Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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