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Commissioner of Customs, Ahmedabad Versus M/s GAIL India Ltd.

2015 (4) TMI 1016 - CESTAT AHMEDABAD

Provisional assessment - Import of LNG - whether the final assessment of the Bills of Entry would be on the basis of provisional invoice which was issued on the basis of unit price as per contract and load port quantity declared in the Bill of Lading .....

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bunal in the case of Commissioner of Customs, Ahmedabad Vs M/s Reliance Industries Ltd - [2014 (4) TMI 339 - CESTAT AHMEDABAD], whereby the Tribunal rejected the appeal filed by the Revenue. It has been observed that the assessable value would be det .....

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/2015 - Dated:- 16-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant: Shri Alok Srivastava, Authorised Representative For The Respondent: Shri Anand Nainawati, Advocate Per: P.K. Das 1. A common issue is involved in these appeals and t .....

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ether the final assessment of the Bills of Entry would be on the basis of provisional invoice which was issued on the basis of unit price as per contract and load port quantity declared in the Bill of Lading on the basis of final invoice, which was i .....

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