TMI Blog2013 (11) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... hority to finalize assessment on the basis of final invoices and the Bank Realization Certificate - Held that:- buyer and seller are not related. It is also not a case of the department that the respondent has realized any amount more than what is indicated in the final invoice price, which has been received by them through the Bank. In other words, the price actually paid for the goods exported w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of US$ 25,77,850 (FOB) and paid export duty on this value. The shipping bill was assessed provisionally and duty was also paid provisionally. Subsequently, the assessment was finalized under Section 18(2) of the Customs Act, 1962 and additional duty demand of Rs. 9,42,305/- was confirmed against the appellant on the ground that duty liability is to be discharged on the basis of load Port an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the demand is not sustainable. 6. We have carefully considered the submissions made by both sides. As the issue involved lies in narrow compass, after dispensing with the pre-deposit of duty adjudged, we take up the appeal itself for final disposal. 6.1 Section 14 of the Customs Act, 1962 stipulates that for the purpose of the Customs Tariff Act, the value of the exported goods shall be t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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