TMI Blog2019 (12) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962, the transaction value requires to be accepted as done by the Ld. Commissioner (Appeals). Ld. Commissioner (Appeals) has categorically held that there is a lapse of two to seven months in posting the general voucher vis-a-vis the payments made as duty is only an assumption and the balance sheet as on 31.3.2016 very clearly shows these amounts as receivables under current assets from the department and that this was an ample proof that the application for refund is not hit by unjust enrichment. There is no reason as to why we should interfere with the order of the Ld. Commissioner (Appeals) - the orders passed by Commissioner (Appeals) are legally tenable and sustainable - appeal dismissed - decided against Revenue. - Customs Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceivable by them under various subheadings and entries which itself is an ample proof that the claim is not hit by unjust enrichment. Commissioner (Appeals) has also held tht addition of 2% notional high see sales commissions is also not proper oas the transaction value is available. Aggrieved by the orders of the appellate Commissioner, Revenue in in Appeal vide the present Appeals C/41019-41022/2017. 3. Ld. A.R for the department contends that though the Commissioner (Appeals) has certified that the excess amount of duty has been shown separately in the books of account of the company immediately however general entries have been made after two to seven months from the dates of payment of duty. The contradiction has not been explained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es right from the original buyer to supplies to them made by M/s.Gupta Coal as per the purchase orders. He displays the price at which M/s.Gupta Coal have supplied the coal to them was in most of the cases more than original price at which the first international buyer has purchased the goods; the variation of the value of the goods was due to the fact that the quantity varies due to GSV value and calorific value. He submits as under : BYRON MILLION TRADER COMMON SPIRIT ANDROS TRANS ASIA TO SWASTIK COAL (USD) 66.5 72.10 71.00 63.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value. Therefore, in terms of Section 14 of the Customs Act, 1962, the transaction value requires to be accepted as done by the Ld. Commissioner (Appeals). We also find that in terms of the above cited circular, high sea sales commission cannot be notionally arrived at 2% particularly, when there is documentary proof to that extent. We find that Ld. Commissioner (Appeals) has found as follows : 08. With respect to the issue of adding 2% as notional value for High Sea Sales. The Board s Circular no.32/2004-Cus dated May 11.2004 clearly states inclusion of 2% commission on notional basis may not be appropriate. In the instant case the value of the goods is only provisionally determined as per High Sea Sales. However as per the Contract a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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