9911796707
TMI Blog2024 (12) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... very issue was before the Hon ble Orissa High Court in the case of TATA STEEL LTD. AND ORS. VERSUS UNION OF INDIA AND ORS. [ 2019 (10) TMI 226 - ORISSA HIGH COURT ]. After going through the statutory provisions and the factual details, the Hon ble High Court has held ' it is well-settled principle of the statute that while 27 interpreting a statute, one has to go by the scope and object of the principal Act. Under the principal Act, while amending it on 10th October, 2007, proviso has included the costs and services, including commissions and brokerage, engineering, design work, royalties and licence fees, costs of transportation to the place of importation, insurance, loading, unloading and handling charges to the extent and in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Duty alongwith the interest and penalty. Being aggrieved, the appellants have filed their appeal before the Commissioner (Appeals) who has dismissed the same. Being aggrieved, the appellant is before the Tribunal. 3. The Learned Counsel appearing on behalf of the appellant submits that the issue is no more res integra. She submits that the very issue was before the Hon ble Orissa High Court in the case of Tata Steels Ltd Ors. vs UOI [2019 (10) TMI-226 (Orissa) ]. After going through the statutory provisions and the factual details, the Hon ble High Court has held as under: 13. We have heard learned Counsel for the parties, it is well-settled principle of the statute that while 27 interpreting a statute, one has to go by the scope and obje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struck down. 4. She submits that subsequently in the case of CC Ahmedabad vs Reliance Industries Ltd- (2024)16 Centax 317 (Tri-Ahmedabad) , the Ahmedabad branch has relied on the Orissa High Court and has held as under: From the above order, it is settled that the demurrage charges cannot be included in the transaction value of imported goods. We further find that as per the order in original, the entire case of the Revenme is that as per the explanation added to Rule 10 of Custom Valuation Rules, 2002, the cost of transportation of imported goods should be included in the transaction value. We find that this Provision was not provided in the Customs Act, 1992 with regard to de Valuation of goods. However the same was brought under the rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paragraphs. 8. Accordingly we set aside the impugned order and allow the appeal with consequential relief if, any as per law. (Dictated and pronounced in the open court) CORRIGENDUM ORDER Customs Miscellaneous [ROM] Application No. 75712 of 2024 (on behalf of Appellant) In Customs Appeal No. 75180 of 2021 HON BLE SHRI R. MURALIDHAR, MEMBER (JUDICIAL) And HON BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Mrs. Shreya Mundhra, Advocate For the Appellant/Applicant Mr. Faiz Ahmed, Authorized Representative Mr. Debapriya Sue, Authorized Representative For the Respondent DATE OF HEARING / DECISION: 05.12.2024 ORDER ORDER: [PER SHRI R. MURALIDHAR] This petition for rectification of mistake (ROM) has been filed by the appellant in respect of the Final ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
