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2018 (11) TMI 1476 - CESTAT CHENNAIValuation - customs duty on the quantity of remnant ATF on arrival at Chennai Airport - addition / includibility of freight, insurance and landing charges in assessable value - Held that:- The issue is squarely covered by the decision in the case of Interglobe Aviation Ltd. Vs CC New Delhi [2017 (9) TMI 926 - CESTAT NEW DELHI], where it was held that such remnant fuel, though construed to be an imported item for the purpose of customs duty, no freight element is attributable and cannot be added to form part of the assessable value. There cannot be any addition of freight / insurance or landing charges to the cost of ATF for arriving at the assessable value of the remnant ATF. Appeal allowed - decided in favor of appellant.
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