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TMI Blog2002 (8) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... ardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application by Reliance Industries Ltd. is for waiver of deposit of duty of Rs. 13,99,41,161/- and the application by Essar Steel Ltd. is for waiver of deposit of duty of Rs. 4,21,13,645/-. 2. The common question for consideration in these appeals is the determination of the cost of transportation w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm part of the cost of transportation. They would more be in the nature of landing charges. The Customs Valuation Rules provided for addition of one per cent of the f.o.b. value as landing charges. Any further addition on this score is not justified. In some cases, the goods were transported from the Magdala anchorage by means of vessels to Mumbai port. The contention with regard to such cases is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age. He also sought to contend that the goods were transhipped from the vessel carrying from the port of shipment outside the port limits of Hajira but was unable to substantiate this contention. 5. The order of the Tribunal in the case of Ispat Industries Ltd. v. CC does seem to suggest that the cost for transporting the goods from one port limits to the other would not be cost of transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t where the goods were unloaded but would be co-termination with the area of the customs station where the goods are imported. The same expression finds place in sub-section (1) of Section 14 of the Act and the price of the goods is declared in regard to the customs place e.g. c.i.f. Mumbai. 6. The other question, the charges for goods transported from Magdala to Mumbai is also debatable. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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