9911796707
TMI Blog2021 (12) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... covery of duties of customs over and above that discharged by the appellant herein. Neither has any claim for refund of this component of the duties been filed nor is there any demand of duty following denial of the benefit of the set off provided in notification no. 151/1994-Cus dated 13th July 1994. It would, therefore, appear that this was a plea for mitigation in the event of the enhancement of the assessable value of fuel on which duty had already been discharged in accordance with the extant instructions. The demand in the impugned order has incorrectly taken recourse to rule 10 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and, therefore, must be set aside - Appeal allowed. - CUSTOMS APPEAL NO: 8689 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompletion of a leg traversing from an airport outside India to one within India - that of stores and, more particularly, fuel. On its outbound journey, fuel is loaded from suppliers in India and the mandate of re-fuelling at every airport makes it impossible to disclaim the presence of fuel of foreign origin in the tanks of the aircraft. In accordance with the requirement of discharging statutory levy on imported goods, such fuel, as is available on board, is subjected to assessment for duty liability should the aircraft be deployed for a flight in the domestic sector. Not unnaturally, the impossibility of segregating the fuel by source requires the expediency of deeming the fuel upon arrival to be of foreign origin. The determination of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayload and total fuel load is a critical decision given the maximum takeoff weight that may vary from airport to airport; there is no percentage in carrying fuel in excess of operational requirements and to contemplate that airlines may do so is not realistic. 4. This appeal is before us in the peculiar circumstance of having been heard in full on a former occasion at which the issues to be determined had been identified. However, the constituents of that bench, faced with the apparent impediment of not being in agreement with precedent decisions of the Tribunal, found themselves unable to proceed beyond the very first issue to be resolved and referred the matter to the Hon ble President for constitution of a Larger Bench. Of the five ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requires these additions. In the adopted transaction values methods of valuation, these costs are irrelevant and extraneous. The decision of the Larger Bench that 87. The inevitable conclusion that follows is that the Division Bench of the Tribunal in InterGlobe Aviation laid down the correct law. The said decision of the Tribunal in InterGlobe Aviation was subsequently followed by the Division Benches of the Tribunal in National Aviation Company of India, Air India Limited and Jet Airways. 88. The reference is, accordingly, answered in the following terms. No amount towards alleged transportation cost is required to be included in the value of remnant ATF under rule 10(2) of the 2007 Rules for determining the transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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