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2017 (5) TMI 1372 - AT - CustomsValuation - Import of crude oil - finalization of provisional assessment on the basis of transaction value - Held that: - Quantity actually received into shore tank in port in India should be the basis for payment of Customs duty - Quantity shown in bill of lading cannot be used for this purpose as it does not reflect quantity of goods at the time and place of importation - the lower authorities are directed to redetermine the customs duty by adopting the shore tank quantity as opposed to the Bill of Lading quantity. Demurrage charges - includibility - Held that: - the demurrage charges are admittedly incurred after the goods reached the Indian port and therefore it is a post-importation event. Such charges therefore cannot form part of the transaction value. Appeal allowed - decided partly in favor of appellant and part matter on remand.
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