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2017 (8) TMI 1399 - CESTAT KOLKATAValuation - FOB contract on export items - whether FOB price can be treated as cum-duty or not? - Held that:- The issue regarding treating the FOB price as cum-duty is not in favour of the appellant, as per the ratio laid down by the Tribunal in an order in the case of appellant-assessee, M/s. Essel Mining & Industries v. Commr. of C. Ex, Customs & S.T., BBSR-I [2017 (4) TMI 87 - CESTAT KOLKATA] - decided against appellant. Valuation - enhancement of the value of the goods on the basis of contemporary price - Held that:- Appellant submits that he can submit reply provided the department will supply contemporary documents to appellant - the department is asked to provide documents pertaining to contemporary rate to the assessee-appellant, and appellant will file reply within a period of 3 weeks thereafter. Appeal decided partly against appellant and part matter on remand.
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