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2013 (8) TMI 213 - AT - CustomsValuation of Goods - whether charging of PMT as throughput charges from the appellant was required to be included in the value of the imported goods u/s 14 r.w the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - Held that:- The charges for transportation of the goods by barges from the mother ship at BFL to the Dharamtar Jetty cannot be added to the valuation of the imported goods for the purpose of levying customs duty - any amount collected by the revenue as duty on barge charges shall be refunded forthwith to the assessee with statutory interest from the date of payment to the date of refund - Similar view had been expressed by the court in CC Kandla vs. Indian Potash Limited (2006 (12) TMI 441 - CESTAT, AHMEDABAD ) - expenditure incurred by the importer if not a consideration between the buyer situated abroad and the importer - not required to be included in the assessable value. Penalty – Held that:- The case goes in assessee’s favour - there was no question of imposing penalties and the same were set aside – decided in favour of assessee.
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