TMI Blog2023 (11) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of TATA Steel Ltd. [ 2019 (10) TMI 226 - ORISSA HIGH COURT] wherein the Hon ble court held that it was beyond the legislative power to include it in the Rules is accepted and thus the explanation to sub-rule-(2) of Rule 10 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 is held to be bad and hence declared ultra vires the Constitution/provision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Vs. Union of India- 2019 (370) ELT 100 (Ori.). Moreover, relying the above Hon ble Orissa High Court judgment CESTAT New Delhi in the case Vinyl Chemicals (India) Ltd. V. Commissioner of Customs, New Delhi -2019 (7) TMI- 1782 CESTAT New Delhi held that the demurrage charge is not includible in the assessable value of the immovable goods. He submits that in view of the aforesaid settled legal pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principle of the statute that while interpreting a statute, one has to go by the scope and object of the principal Act. Under the principal Act, while amending it on 10th October, 2007, proviso has included the costs and services, including commissions and brokerage, engineering, design work, royalties and license fees, costs of transportation to the place of importation, insurance, loading. unlo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Principal Act is silent about the 'demurrage'; thus, it was beyond the legislative power to include it in the Rules is accepted and thus the explanation to sub-rule-(2) of Rule 10 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 is held to be bad and hence declared ultra vires the Constitution/provision of Section 14 of the Customs Act, 1962, and hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purpose of charging custom duty. 4.2 As regard the submission of the learned AR regarding the pendency of the revenue s appeal against Hon ble Orissa High Court judgment in the case of TATA Steels Ltd. (supra), we find that there is no stay granted by the Hon ble Supreme Court. Therefore, the finding of Hon ble High Court judgment is in force. Accordingly, the Orissa High Court judgment prev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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