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M/s Indian Oil Corporation Ltd. Versus Commissioner of Customs, Kandla

Duty chargeable on quantity of goods received or invoice value Appellant claimed that Customs duty under Section 12 of Customs Act, 1962 is chargeable on basis of quantity of goods received in shore tank in cases of import of bulk liquid cargo and not on invoice value Held that:- Tribunal in case of Hindustan Petroleum Corporation Ltd [2012 (7) TMI 356 - CESTAT, AHMEDABAD] held that, even if appellant would have received lesser quantity of goods in shore tanks, invoice value charged and paid .....

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015 - 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 Spirit and High Speed Diesel through the port of Kandla during the year 2005. The issue involved in this case is whether the Customs duty under Section 12 .....

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84) ELT 534 (Tri-Ahmd), decided both the issues against the importer/appellant. For the purpose of proper appreciation of the case, the relevant portions of the said decision are reproduced below:- 7. We find that the transaction between the appellant and the overseas supplier of MS/HSD is based upon the invoice which has been generated for the supplies of the goods. The appellant has never denied the fact that the appellant is paying the price indicated in the invoice, even if they had received .....

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nery 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 o .....

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ance Act has to be included in the value of the goods for arriving at the value for the purpose of determining the Additional Duty of Customs under Section 3 of the Customs Tariff Act, 1975. As rightly pointed out by the appellant, the charging section for the Additional duty of Customs is Section 3 of the Tariff Act. Sub-section (2) of the same Act stipulates the mechanism for arriving at the value of the goods, which are liable to such duly. Relevant portion of Section 3(2) of the Customs Tari .....

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n (2) of that section, as the case may be; and (a) any duty of customs 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 ant .....

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