Home Case Index All Cases Customs Customs + AT Customs - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 301 - AT - CustomsLevy of duty on goods actually imported - Import of Methanol - Department confirms the demand of duty of Customs based on the quantity of goods mentioned in invoice and the transaction value given irrespective of the quantity of the goods imported received at the Port - Held that: - the issue is settled by the Hon’ble Supreme Court s decision in the case of Mangalore Refinery & Petrochemicals Ltd. vs. CCE [2015 (9) TMI 245 - SUPREME COURT] wherein it has been held that the duty of customs is to be charged only on the quantity actually received into shore tank in Port in India; the quantity shown in the Bills of Lading cannot be used for charging duty as it does not reflect the quantity of the goods received at the place of importation - appeal allowed - decided in favor of appellant.
|