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2016 (5) TMI 739 - CESTAT BANGALORE

2016 (5) TMI 739 - CESTAT BANGALORE - 2016 (341) E.L.T. 414 (Tri. - Bang.) - Valuation - Whether the ullage survey report has to be taken into consideration for the purpose of calculating the Customs duty or is it the actual quantity of imported oil at the shore which is to be considered - Held that:- the issue stands decided in favour of the assesse by a recent decision of the Hob’ble Supreme Court in the case of Mangalore Refinery & Petrochemicals Ltd. Vs. C.C. [2015 (9) TMI 245 - SUPREME COUR .....

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[2013 (10) TMI 246 - CESTAT AHMEDABAD]. Therefore, by relying on the same, the ship demurrage charges were includable in the assessable value for discharge of Customs duty only with effect from the date of coming into force of 2007 Valuation Rules. Inasmuch as in the present appeals, the period is much prior to the above date, so, we hold in favour of the assessee. - Decided in favour of appellant with consequential relief - C/459/2008-DB to C/463/2008-DB, C/497/2207-DB to C/499/2007-DB, C/170/ .....

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