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TMI Blog2015 (12) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... adopting the FOB price as the cum-duty price, till 31.12.2008. We do not find force in the observation of the ld. Commissioner (Appeals) that the said practice of assessment relates to those Customs Houses only, where the practice of export-levy was adopted by considering the FOB price as the cum-duty price, and cannot be extended to other places. On the other hand, the very purpose of issuing the said Circular is to bring uniformity to the divergent assessment practice followed in the collection of Customs Export Duty across the country. - Circular is binding on the Department in view of the principle laid down by the Hon’ble Supreme Court in the case of Collector of C.Ex. Vs. Dhiren Chemicals [2001 (12) TMI 3 - SUPREME COURT OF INDIA]. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f fifteen shipping bills, and the Appellant were handed over cheques against eleven shipping bills out of fifteen and the cheques for the balance four shipping bills were withheld by the Department, on the ground that review applications against the Assessment Orders were filed before the Ld. Commissioner (Appeals). After hearing both sides the Ld. Commissioner (Appeals) had allowed the Revenues appeals by setting aside the Orders of Adjudicating Authority. Aggrieved by the said Order, the Assessee-Appellant are in appeal before this forum. 3. Ld. CA, Shri Mukesh Ladda appearing for the Appellant submitted that in the Boards Circular No.18/2008-Cus dated 10.11.2008 issued under F.No.467/45/2008-Cus.V, it has been clarified that up to 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue under Section 14 for Levy of Export Duty. 1. After the imposition of export duty on steel at ad valorem rates in May 2008, a doubt has been raised regarding the manner of calculation of export duty, particularly in view of the introduction of transaction value concept under Section 14 as part of the 2007 budgetary exercise. Specifically, the doubt is whether the export duty should be charged simply as a percentage of FOB price or whether the FOB price should be taken as the cum-duty price for determination of assessable value and duty due thereon. 2. Hitherto, the export duty and cesses were calculated by taking the FOB price declared by the exporter as the cum-duty price and working backwards from the FOB price. This method ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. 5. It has also been decided that with effect from 1st January, 2009, the practice of computation of export duty shall be changed. It is proposed that for the purposes of calculation of export duty, the transaction value, that is to say the price actually paid or payable for the goods for delivery at the time and place of exportation under Section 14 of Customs Act, 1962, shall be the FOB price of such goods at the time and place of exportation. For example if the transaction is at ₹ 100 FOB, and the duty is 15%, the export duty will be 15% of FOB price, that is ₹ 15. In case the transaction is on CIF basis, the FOB price may be deduced from the CIF value, and then the export duty be calculated as 15% of such FOB price. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 as follows:- 11. Both sides have also extensively referred to the Boards circular. They agree that this circular was issued under Section 151A of the Customs Act, which provision authorises the Board to issue orders, instructions or directions for the sake of uniformity in classification of goods under the Customs Tariff Act or with respect to levy of duty on such goods, and such orders, instructions, and directions are binding on the subordinate authorities in the department. The proviso to the above section says that the Board shall not, under the above section, instruct any assessing authority to assess the goods in a particular way in a particular case. Any instructions issued to the contra will not bind such assessing authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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