Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Customs (Port) , Kolkata Versus M/s Sesa Goa Ltd

2015 (7) TMI 60 - CESTAT KOLKATA

Determination of assessable value of export goods - Method of calculation of duty - determination of assessable value adopting the transaction value or on the basis of Bench-Marked Price - Held that:- Decision in the assessee's own previous case [201 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t : Shri Mukesh Laddha, CA Assisted by Ms Megha Agarwal, ACA ORDER Per: D M Misra: These Two Appeals are filed by the Revenue against Orders-in-Appeals passed by the Commissioner of Customs (Appeals), Kolkata. The issues involved in these Appeals bei .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s assessable value or treating the said price as cum duty value, for goods exported by the Respondent for the period after 01.01.2009. He submits that the issue had been decided in favour of the Revenue by this . Tribunal, vide Order No. FO/A/71188-7 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ght' basis, under which the Assessee/Respondent agreed to supply the goods to the overseas purchaser or on the transaction value of the goods on 'Dry Weight' basis for the period after 13.06.2008. He submits that the said issue has been d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

alue or on the basis of Bench-Marked Price published by the China Chamber of Commerce of Metals, Minerals and Chemicals (CCCMMC). After consideration of the said issue, this Tribunal had remanded the same to the original Adjudicating Authority for de .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he Respondent has not disputed the above facts and has no objection in remanding the case to the ld. Adjudicating Authority for determination of the assessable value. However, he pleads that a time-frame may be fixed for deciding the issue. 4. We fin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

88-71218/2013 dt.12.12.2013 and later followed in the appellant's case vide Order No. FO/A/75218-75246/2014 dated 30.04.2014. Following the same, the said issue is decided in favour of the Revenue and against the Respondent. 5. We find that the a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s, be assessed to duty, adopting the criteria of 'Dry Weight', as agreed to between the Assessee/Respondent and the overseas purchasers, vide Order No.FO/A/75192-75217/2014 dated 30.04.2014. 6. Regarding determination of the assessable value .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version