Home Case Index All Cases Customs Customs + AT Customs - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1386 - AT - CustomsValuation of imported goods - actual import - whether the assessment is to be made based on the transaction value actually agreed and paid by the importer on the contracted quantity or based on the quantity actually received and cleared from the shore tanks? - Held that: - the issue involved in the present case is no more res integra and has been settled by the Hon’ble Apex Court in the appellant's own case Mangalore Refinery And Petrochemicals Ltd. Versus Commissioner of Customs, Mangalore [2015 (9) TMI 245 - SUPREME COURT], where it was held that quantity of crude oil actually received into shore tank in port in India should be basis for payment of customs duty - appeal allowed - decided in favor of appellant.
|