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2015 (4) TMI 1016 - AT - CustomsProvisional assessment - Import of LNG - whether the final assessment of the Bills of Entry would be on the basis of provisional invoice which was issued on the basis of unit price as per contract and load port quantity declared in the Bill of Lading on the basis of final invoice, which was issued on the basis of the actual quantity delivered to the Appellant at discharge port in terms of the contract with the supplier - Held that:- issue is no more res integra in view of the decision of the Tribunal in the case of Commissioner of Customs, Ahmedabad Vs M/s Reliance Industries Ltd - [2014 (4) TMI 339 - CESTAT AHMEDABAD], whereby the Tribunal rejected the appeal filed by the Revenue. It has been observed that the assessable value would be determined on the basis of quantity of LNG discharged in India at the contracted price arrived on the basis of an agreement. - No reason to interfere with impugned order - Decided against Revenue.
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