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2019 (4) TMI 2132 - AT - CustomsEnhancement of the assessable value for the purpose of levy of customs duty - ATF remaining with the aircraft coming from international run and being used for domestic flights - to be loaded with cost of transportation, loading and unloading and handling charges as well as cost of insurance or not - HELD THAT:- The issue is squarely covered by this Tribunal’s decision in the case of M/S. INTER GLOBE AVIATION LIMITED VERSUS CC, NEW DELHI [2017 (9) TMI 926 - CESTAT NEW DELHI] where it was held that There is no freight involved with reference to left over fuel in the tank of an operating aircraft. Hence, there is no question such freight being “not ascertainable” and hence addition of 20% notional freight. Appeal allowed.
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