9911796707
TMI Blog1999 (1) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... a Company registered under the Companies Act, 1958. The 1st petitioner imported raw material under the Duty Exemption Scheme (DES) under various advance licences without payment of duty of customs or the additional duty of customs. The Octroi Authorities of BMC added to the assessable value as declared by the 1st petitioner the notional amount of additional customs duty and special additional cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be set aside. 5.Mr. Rao, learned Counsel for the 1st respondent-Corporation, submitted that the judgment of the Division Bench in Ceat Tyre's case (supra) is applicable only to customs duty and not to the additional and/or countervailing duty. Therefore, according to Mr. Rao, there is no illegality committed by the Corporation in adding the additional/countervailing duty to the assessable val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to be recovered and therefore, the quantum of customs duty falls within the expression liable to be incurred under Rule 2(7)(a) of the Octroi Rules. The Company's argument was that the provisions of Rule 2(7)(a) provide for octroi to be charged ad valorem which includes all Customs duties, Excise duties etc. except octroi duty incurred or liable to be incurred. It was not open to load the valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty not payable in the value of the article. In view of the law laid down by the Division Bench, the action of the Corporation in loading additional duty of customs/countervailing duty to the value of the goods cannot be sustained. Rule is accordingly made absolute in terms of prayers (a) and (b). No order as to costs. 7.It is clarified that this order is without prejudice to the Corporation's r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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