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2018 (2) TMI 655 - CESTAT, MUMBAILevy of duty - liquid bulk inputs - whether on the quality landed in India or the quality declared in the documents of inputs as loaded on the vessel? - Held that: - identical issue decided in the case of Mangalore Refinery And Petrochemicals Ltd. Versus Commissioner of Customs, Mangalore [2015 (9) TMI 245 - SUPREME COURT], where it was held that a demand or duty on transaction value would be leviable in spite of ocean loss, it flies in the face of Section 23 of the Customs Act in particular, the general statutory scheme and Rules 4 and 9 of the Customs Valuation Rules. Valuation - includibility - charges that are recovered from the vessel after the arrival of goods at the Indian port - Held that: - the issue decided in the case of C.C.E., Mangalore Versus Mangalore Refinery & Petrochemicals Ltd. [2016 (1) TMI 325 - SUPREME COURT], where it was held that The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. Such charges, therefore, cannot form part of the transaction value. Appeal allowed - decided in favor of appellant.
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