9911796707
TMI Blog2016 (7) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 - Dated:- 6-6-2016 - Shri S.S Garg, Judicial Member and Shri Ashok K. Arya, Technical Member Ms. Preetha, Adv - For the Appellant Ms Mohammad Yusuf, A.R. - For the Respondent ORDER The present appeal is directed against the order passed by the Commissioner of Customs confirming the demand in the show-cause notice. 2. Briefly the facts of the present case are that appellants are a Govt of India undertaking engaged in refining and marketing of petroleum products. The appellants received and stored imported as well as indigenous LPG in bulk and thereafter sent it to various LPG bottling plants in the State of Karnataka, Kerala, Tamilnadu, Andhra Pradesh and Goa for bottling and also for supply of LPG through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d this payment which is made by the appellant as compensation for detaining the ship at New Mangalore Port beyond the agreed period is called as demurrage charges and this payment made, has no nexus to the transaction value agreed and operated upon on a CIF basis between the parties. 2.1.1. In this factual background, the appellant was issued a show-cause notice dated 13.03.2007 proposing to redetermine the assessable value of the imported LPG by including the demurrage charges of ₹ 1,66,58,227/- paid to the supplier on account of detention of the vessel beyond the lay time into the assessable value of the imported LPG by invoking the provisions of Rule 9(2)(a) of the Customs Valuation Rules 1988 and to include the differential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of CC Jamnagar Vs Grasim Industries Ltd [2013(296) ELT 39 (Tri-LB)] wherein the larger bench in para 14 has observed as under:? 14. It is our considered view the decision of the Apex Court in the case of Ispat Industries Ltd. and the decision of the Hon ble High Court of Kolkata in the case of Hindustan Lever Ltd. are squarely applicable on the issue which has been referred to Larger Bench. We find that the decision of the Tribunal in the case of Shine Petroleum Pvt. Ltd. and MGM International Exports Ltd. have correctly considered the issue and in view of that, we hold that for the period from 2-3-2001 to 26-9-2006, the ship demurrage charges cannot be included for the discharge of customs duty on the imported goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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