TMI Blog2016 (1) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- it is not even necessary to go into the various nuances of the matter as we are of the opinion that these appeals are bound to fail on one simple ground. The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. Such charges, therefore, cannot form part of the transaction value. Issue in this behalf is settled by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imited. It had imported 94204.425 MTs (ullage quantity measurement of vessel) of Crude Oil vide Bill of Entry No. 0924, dated May 23, 2001 and warehoused the same into their shore tanks. The same was cleared under provisional assessment by executing P.D. Bond, pending production of original documents by the assessee and reply to further queries by the Department. The provisional assessment was tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay the duty on transaction value, i.e. the full value paid for the Bill of Lading quantity. On that basis, the customs authorities took the view that the declared shore tank quantity is to be corrected, which worked out to 93756.154 Mts. 3. We are not concerned with this aspect in the present appeals. That issue has been raised in other batch of appeals, which we have heard today and judgment i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appellate Tribunal (for short, CESTAT ) and the CESTAT has passed order dated February 6, 2006 [2006 (205) E.L.T. 753 (Tri.-Bang.) holding that the assessee should discharge duty liability on the transaction value, which is actually the amount paid on the Bill of Lading quantity. However, insofar as demurrage is concerned, it has held that the same is includible in the transaction value. In f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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