TMI Blog2015 (10) TMI 1772X X X X Extracts X X X X X X X X Extracts X X X X ..... for quantity received in shore tanks – Additional Duty under Finance Act is levied and collected as duty of Customs as per provisions of Finance Act itself – Court is in agreement with decision of Tribunal in case of Hindustan Petroleum Corporation Ltd and accordingly, impugned order is upheld – Decided against Assesse. - Appeal No. C/5/2007-DB - Order No. A/10965 / 2015 - Dated:- 7-7-2015 - Hon ble Mr. P.K. Das, Member (Judicial) And Hon ble Mr. P.M. Saleem, Member (Technical),JJ. For the Appellant : Shri Sachin Chitnis, Advocate For the Respondent : Dr. J. Nagori, Authorised Representative ORDER Per: P.K. Das Heard both the sides and perused the records. 2. The Appellants were engaged in import of Motor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value/price for the quantity received in shore tanks. In the absence of any such evidence, we find that the judgment of the Tribunal in the case of Mangalore Refinery and Petrochemicals Ltd. - 2006-TIOL-325-BANG. 2006 (205) E.L.T. 753 (Tri.-Bang.) would squarely cover the issue in favour of the Revenue. We find that this judgment was approved by the Apex Court. 8. As regards the value to be arrived at for the additional duty of customs, we find that the first appellate authority has correctly analysed the law which we may reproduce : 13. The second issue raised by the appellant is regarding computation of additional duty of Customs. The Additional Duty of Customs levied under section 116 of the Finance Act, 1998/99 as amended from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chargeable on that article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include - (a) the duty referred to in sub-sections (1), (3) (5); (b) the Safeguard duty referred to in sections 8B 8C; (c) the countervailing duty referred to in section 9; and (d) the anti-dumping duty referred to in section 9A (Emphasis supplied) 14. It is clear from the wordings that any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs has to be added in the value of the goods for calculating the Additi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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