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2021 (12) TMI 971 - AT - CustomsValuation of imported goods - fuel on board aircraft returning to India on completion of international leg - inclusion of insurance, freight and landing charges in the assessable value - benefit of notification no. 151/194-Cus dated 13th September 1994 - period from 1st April 2010 to 15th October 2014 - HELD THAT:- The appellant had discharged duty liability on the fuel available on board upon arrival in India after ‘foreign run’ and the claim of eligibility to set off the fuel available on board upon conversion to ‘foreign run’ before departure from India was raised for the first time in the course of proceedings for recovery of duties of customs over and above that discharged by the appellant herein. Neither has any claim for refund of this component of the duties been filed nor is there any demand of duty following denial of the benefit of the set off provided in notification no. 151/1994-Cus dated 13th July 1994. It would, therefore, appear that this was a plea for mitigation in the event of the enhancement of the assessable value of fuel on which duty had already been discharged in accordance with the extant instructions. The demand in the impugned order has incorrectly taken recourse to rule 10 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and, therefore, must be set aside - Appeal allowed.
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