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TMI Blog2017 (5) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... ached the Indian port and therefore it is a post-importation event. Such charges therefore cannot form part of the transaction value. Appeal allowed - decided partly in favor of appellant and part matter on remand. - C/Stay/21224/2014 in C/21097/2014, C/21097/2014-DB - Final Order No. 20589 / 2017 - Dated:- 27-4-2017 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Ms. Neethu James, Advocate For the Appellant Shri Naveen Kushalappa, Jt. Commissioner(AR) For the Respondent ORDER Per S. S. Garg The present appeal is listed for disposal of stay petition. Since the issue involved in the present case is settled, with the consent of parties, we proceed to dispose of the appeal on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused the records. 5. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the binding judicial precedents and also contrary to the Board s circular. She further submitted that the value of the imported crude oil shall be determined on the basis of the quantity received in the shore tank as held by the Hon ble Supreme Court in the appellant s own case reported in 2015(323) ELT 433 (SC). She further submitted that the Board has vide Circular No.34/2016-Cus dt. 26/07/2016 clarified that in case of bulk liquid cargo imports, the shore tank receipt quantity i.e. Dip Measurement in tanks onshore into which such cargo is pumped from the tanker should be taken as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally received into shore tank in port in India should be the basis for payment of Customs duty - Quantity shown in bill of lading cannot be used for this purpose as it does not reflect quantity of goods at the time and place of importation - Duty could only be on goods brought into India, and till then, there is no charge to tax - Under Sections 13 and 23 of Customs Act, 1962 no import duty is leviable on goods lost, pilfered or destroyed - Also, measure for levy of Customs duty in Section 12 ibid and Rules 4 and 9 of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 stipulate value at the time and place of importation - Customs duty had to be paid either at specific rate or ad valorem, immaterial. [paras 15, 16, 17, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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