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2013 (12) TMI 289 - AT - CustomsDischarge of duty liability on the quantity of goods imported and received - Whether the assessee is required to discharge the duty liability on the imported bulk liquid cargo on the shore tank receipt quantity or on the ship ullage quantity - Held that:- duty liability has to be paid on the transaction value which is a price payable for the goods irrespective of the quantity received by the assessee in the shore tanks. There are contradictory judgments available - udgment and orders in the case of MRPL (2006 (2) TMI 518 - CESTAT, BANGALORE) is has taken a view that duty liability has to be paid on the transaction value which is a price payable for the goods irrespective of the quantity received by the assessee in the shore tanks, while the judgment of Ruchi Infrastructure Ltd. (2007 (11) TMI 210 - CESTAT, BANGALORE) holds otherway round - There seems to be a contradiction in the judgments given by this Bench as cited herein above on an identical issue. Since there is a contradiction, we direct the Registry to place the records along with the case-laws as referred in this order before the Hon’ble President for consideration of constitution of a Larger Bench to sort out the contradiction - matter referred to larger bench.
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