Home Case Index All Cases Customs Customs + AT Customs - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1772 - AT - CustomsDuty chargeable on quantity of goods received or invoice value – Appellant claimed that Customs duty under Section 12 of Customs Act, 1962 is chargeable on basis of quantity of goods received in shore tank in cases of import of bulk liquid cargo and not on invoice value – Held that:- Tribunal in case of Hindustan Petroleum Corporation Ltd [2012 (7) TMI 356 - CESTAT, AHMEDABAD] held that, even if appellant would have received lesser quantity of goods in shore tanks, invoice value charged and paid by appellant would be correct value unless there is clear evidence that they have paid less amount or they have paid value/price for quantity received in shore tanks – Additional Duty under Finance Act is levied and collected as duty of Customs as per provisions of Finance Act itself – Court is in agreement with decision of Tribunal in case of Hindustan Petroleum Corporation Ltd and accordingly, impugned order is upheld – Decided against Assesse.
|