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2020 (2) TMI 613 - AT - CustomsValidity of SCN - SCN issued u/s 28 of the Customs Act of 1962 - appellant is importer or not - final assessment of Bills of Entry - Valuation - inclusion of freight and insurance charges in the assessable value or not - HELD THAT:- In the present case, the appellant is not the importer and in fact, the importer is M/s JSW as per Section 2 (26) of the Customs Act, 1962. In the case of ASPINWALL & CO. VERSUS COMMISSIONER OF CENTRAL EXCISE, TRICHY [2001 (4) TMI 144 - CEGAT, CHENNAI], it has been held that simply by presenting papers for clearance of goods, one does not become importer of goods or agent of importer under Section 147 of the Customs Act, 1962. The person presenting the papers cannot be held to be responsible for short levy of duty on grounds of having filed Bill of Entry on behalf of importer - Further, the addition of 1% of the price paid to ship owner as loading and un-loading charges is also not sustainable in law. In the present case, the actual unloading charges being nil, nothing can be added towards un-loading charges. Further, the addition of 20% and 1.125% of the price paid to ship owner towards freight and insurance, is also not sustainable in law because the said addition is based on a wrong presumption that price paid to ship owner for bunkers and stores is a FOB price. Further, no amount has been incurred by JSW in addition to what has been paid to ship owner and on which duty has already been assessed towards freight and insurance. Thus, when Customs duty has already suffered on value of bunkers and provisions, which included all costs incurred upto the Haldia Port, there is no question of any addition of freight and insurance. Appeal allowed - decided in favor of appellant.
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