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2012 (6) TMI 177 - AT - CustomsDifferential duty imposed, calculated on the basis of higher density of the furnace oil declared and found - Revenue contended that if any difference in the density of the furnace oil which has been declared and as found in the test report is noticed, the assessee has received the higher quantity based on volume of the furnace oil and thus liable for differential duty - Held that:- Duty liability for the goods imported in a country will depend upon the invoice value at the time of importation of the goods, irrespective of their being shortage of quantity or otherwise, therefore, first appellate authority rightly waived differential duty imposed. See Mangalore Refinery & Petrochem Limited vs CCE (2006 (2) TMI 518 - CESTAT, BANGALORE)- Decided in favor of assessee
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