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TMI Blog2023 (11) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... td. [ 2015 (9) TMI 245 - SUPREME COURT] after analysing the provisions of Customs Act, their Lordships observed that the quantity of crude oil actually received into a shore tank in a port in India should be the basis for payment of customs duty. There are no merit in the impugned orders - the impugned orders are set aside - appeal allowed. - HON'BLE DR. D. M. MISRA , MEMBER ( JUDICIAL ) And HON'BLE MRS. R. BHAGYA DEVI , MEMBER ( TECHNICAL ) For the Appellant : Ms. Radhika Shriranjini , Advocate For the Respondent : Mr. K. A. Jathin , AR ORDER Per : DR. D. M. MISRA These two appeals are filed against Order-in-Appeal No.96/2012 dated 11.4.2012/01.06.2012 and Order-in-Appeal No.97/2012 dated 11.4.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k liquid cargo, the quantity received in the shore tank be considered for determination of assessable value and not the value shown in the Bill of Entry. She submits that the judgment and circular have been subsequently followed by this Tribunal in number of cases including in the case of Hindustan Petroleum Corporation Ltd.: 2023-TIOL-314-CESTAT-AHM and in the case of Gemini Edibles and Fats India Pvt. Ltd.: 2019 (369) ELT 957 (Tri.-Hyd.). 4. Learned Authorised Representative for the Revenue reiterated the findings of the learned Commissioner (A). 5. Heard both sides and perused the records. We find that the short issue involved in the present appeals is whether the quantity shown in the import invoices and other related import docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SC 1760 = (1964) 3 SCR 787 sub nom Sea Customs Act (1878), S. 20(2), Re] SCR at p. 823 observed as follows : Truly speaking, the imposition of an import duty, by and large, results in a condition which must be fulfilled before the goods can be brought inside the customs barriers, i.e., before they form part of the mass of goods within the country. It would appear to us that the import of goods into India would commence when the same cross into the territorial waters but continues and is completed when the goods become part of the mass of goods within the country; the taxable event being reached at the time when the goods reach the customs barriers and the bill of entry for home consumption is filed. [at paras 17 and 18] 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid statutory position, namely, that valuation of imported goods is only at the time and place of importation. 17. The Tribunal s reasoning that somehow when customs duty is ad valorem the basis for arriving at the quantity of goods imported changes, is wholly unsustainable. Whether customs duty is at a specific rate or is ad valorem makes not the least difference to the above statutory scheme. Customs duty whether at a specific rate or ad valorem is not leviable on goods that are pilfered, lost or destroyed until a bill of entry for home consumption is made or an order to warehouse the goods is made. This, as has been stated above, is for the reason that the import is not complete until what has been stated above has happened. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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