TMI Blog2017 (12) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... ort in India should be basis for payment of customs duty - appeal allowed - decided in favor of appellant. - C/647/2009-DB, C/648/2009-DB, C/649/2009-DB, C/1511/2010-DB - Final Order No. 23231-23234 / 2017 - Dated:- 15-12-2017 - Shri S. S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member For the Appellant : Mr. Ajayan T.V. Advocate Ms. Neetu James, Advocate Lakshmi Kumaran Sridharan For the Respondent : Mr. N. Jagadish, AR ORDER Per : S. S. Garg These four appeals have been filed by the appellant against the impugned order dated 15.9.2009 and 31.3.2010 passed by the Commissioner (A) whereby the Commissioner (A) has upheld the Order-in-Original but gave some relief as regard interest to the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Rule 9(1)(e) and Rule 9(2) of the Customs Valuation (Determination of price of imported goods) Rules, 1988, and as per Hon ble CESTAT, Bangalore Final Order No.273/2006 dated 6.2.2006 read with CBEC Circular No.6/2006 dated 12.1.2006, wherein it has been held that where Customs duty is leviable on advalorem basis, in respect of liquid cargo, the assessment was to be done based on transaction value at the Bill of Lading quantity. However, the appellants had cleared part of the shore tank quantity mentioned in Cargo Intake Certificate (CIC) under Advance License debiting CIF value and balance quantity was cleared on payment duty in respect of all the CRs mentioned above on processing the Into-Bond Bills of Entry and related Ex-Bills of Entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r considering the submissions of both the parties, we find that the main issue involved in the present appeal is whether the duty is to be calculated on the proportionate value of the quantity actually imported/received into the shore tank or on the value on the quantity contracted/mentioned in the Bill of Lading. In other words, whether the assessment is to be made based on the transaction value actually agreed and paid by the importer on the contracted quantity or based on the quantity actually received and cleared from the shore tanks. In addition to the above, the appellant had also contended certain other issues relating to valuation specifically the inclusion of demurrage charges in the assessable value. It is the submission of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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