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2012 (6) TMI 201 - AT - CustomsBagging charges - inclusion in assessable value of the goods imported - Revenue contended that in case of goods imported in bulk, lying in the Customs area are bagged in the Customs area before clearance, the duty has to be discharged on the bagging charges - Held that:- Tribunal held in favor of assessee in case of earlier AY by holding that taxable event is reached at the time when the goods reach the customs barriers and when the bill of entry for home consumption is filed. The charges incurred by the respondents for bagging fertilizers could not be included in the assessable value as the goods have already landed into the Indian territory, and action of bagging is post-importation activity. Hence the same is followed in present appeal - Decided in favor of assessee.
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