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Mangalore Refinery And Perochemicals Ltd Versus Commissioner of Customs Mangalore-Cus

2017 (12) TMI 1386 - CESTAT BANGALORE

Valuation of imported goods - actual import - 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? - Held that: - the issue involved in the present case is no more res integra and has been settled by the Hon’ble Apex Court in the appellant's own case Mangalore Refinery And Petrochemicals Ltd. Versus Commissioner of Customs, Mangalore [201 .....

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aran & 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. 2. Since the issue involved in all the four appeals is identical, therefore, all the four appeals are being disposed of by this common order. 3. For sake o .....

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Rs as mentioned in Order-in-Original No.1/08 supra respectively for assessment and warehoused the same. The said Bills of Entry were assessed provisionally on execution of P.D. Bonds pending production of original documents. On scrutiny of the documents filed by the appellants, in connection with finalization of provisional assessments of the said cargoes, it was found that the appellants had made payments to the supplier on the basis of the Bills of Lading quantity/DBL (derived Bills of Lading) .....

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/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 me .....

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long with interest as applicable. After following the due process, the original authority confirmed the demand and aggrieved by the said order, appellant filed appeal before the Commissioner (A), who substantially upheld the Order-in-Original; hence, the present appeals. 4. Heard both the parties and perused the records. 5. Learned counsel for the appellant submitted that the impugned orders passed by the Commissioner (A) are not sustainable in law as the same is contrary to the law laid down by .....

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he learned AR reiterated the findings of the impugned orders. 7. After 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 .....

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