TMI Blog2012 (6) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of bagging is post-importation activity. Hence the same is followed in present appeal - Decided in favor of assessee. - C/32/2006 - - - Dated:- 30-5-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Adjournment request by the Assessee. Shri R. Nagar, A.R.: for the Revenue. Per: M.V. Ravindran: When this matter is called, there is an adjournment request from the advocate on record. However, written submissions have been enclosed with the adjournment letter. Since the matter has been re-listed as per the direction of Hon ble President and moreover the appeal pertains to the year 2006, we decline the adjournment request and take up the appeal for disposal. 2. This appeal is filed by the Revenue against the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the said appeal. 6. We have considered the submissions made by the learned SDR and perused the records and also considered the written submissions filed by the learned counsel. On perusal of records, we find that on the issue of inclusion of bagging charges in the assessable value of the goods imported by the respondents was being agitated and appellate authority s order dated 31.7.2003 was carried to the Tribunal in appeal No. C/856 of 2003, by the Revenue. This appeal was disposed of by the Tribunal vide final order No. A/99/2007-WZB/Ah bad dated 21.12.2006, wherein I was also one of the member. After considering the submissions made by Revenue, the Bench held as under :- 5. Considered the submissions of both sides and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon ble Supreme Court s judgment that taxable event is reached at the time when the goods reach the customs barriers and when the bill of entry for home consumption is filed. The charges incurred by the respondents for bagging fertilizers could not be included in the assessable value as the goods have already landed into the Indian territory, and action of bagging is post-importation activity. 7. Since the issue involved in this case and is in respect of the very same assessee has attained finality in the hands of the Tribunal, as reproduced hereinabove, we do not find any merits in the submissions made by learned SDR and hence, we hold that the impugned order passed by the first appellate authority is correct and legal and does ..... X X X X Extracts X X X X X X X X Extracts X X X X
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