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TMI Blog2023 (11) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... B)] held that 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 value under Section 14(1) of the Customs Act. Therefore, the notional value of transportation under proviso to Rule 10(2) of the Customs Valuation Rules, 2007 cannot be added to the transaction value. Based on the above observation of the Larger Bench of the Tribunal, Tribunal in the case of JET AIRWAYS (INDIA) LTD. VERSUS COMMISSIONER OF CUSTOMS (AIRPORT) , MUMBAI [ 2021 (12) TMI 971 - CESTAT MUMBAI ] observed that in the transaction value, methods of valuation, these costs are irrelevant and extraneous and accordingly, held that the transaction value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not disputed the payment of customs duty but contested the methodology adopted in computing assessable value on such fuels viz., loading of the prices with 1% landing charges, 20% transportation cost and 1.125% of insurance. Hence, show-cause notices as noted below were issued under Section 28 read with Section 28AA and Section 112 of Customs Act, 1962 for demand of only differential duty. Sl. No. SCN No. and date Period Differential duty payable 1 C. No.VIII/10/6/08 Cus. dated 28.7.2008 11/2007 to 03/2008 Rs.4,02,090/- 2 C. No.VIII/10/27/09 Cus. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CU (DB) dated 18.4.2019 in the case of Air India Ltd. vs. CC, New Delhi. Accordingly, it is submitted that the loading and unloading charges, insurance charges and transportation cost cannot be added since there is no unloading of the fuel or it is being transported or neither insured. 4. The learned Authorised Representative in his submission fairly agrees that the issues are covered by the decision of the Larger Bench with regard to valuation. 5. Heard both sides. The only issue to be decided in this appeal is as to whether the cost of transportation, the cost of loading/unloading/handling charges, insurance has to be added to the transaction value for re-determining the duty liability. 6. We find that the Larger Bench in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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