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TMI Blog2023 (11) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... I , MEMBER ( TECHNICAL ) Mr. Manoj Arora , Advocate ....For the Appellant Mr. K. Vishwanath , AR .... For the Respondent ORDER Per R. BHAGYA DEVI : The appellant, imported Aviation Turbine Fuel (ATF) and certain quantity of unutilised fuel remained on board. The entire ATF remaining on board after converting into domestic flights was being used for domestic operations, duty had to be paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Period Differential duty payable 1 C. No.VIII/10/6/08 Cus. dated 28.7.2008 11/2007 to 03/2008 Rs.4,02,090/- 2 C. No.VIII/10/27/09 Cus. Adj. dated 26.3.2009 08/2008 to 10/2008 Rs.4,17,269/- 2. The Commissioner in the impugned order confirmed the above demands on the ground that as per Section 14 of the Customs Act, 1962, the valuation of goods imported mandate determination of the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 (377) E.L.T. 83 (Tri. - LB) and other decisions as stated below: i. Final Order No.51343/2018 dated 10.4.2018 in the case of M/s. Air India Ltd. vs. CC, New Delhi. ii. Final Order dated 15.3.2019 passed by Hon'ble Supreme Court of India in the case of Commissioner of Customs, New Delhi vs. Air India Ltd. in Civil Appeal No.933-934 of 2019. iii. Final Order No. C/A/51068/2019-CU (DB) dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that follows is that the Division Bench of the Tribunal in Inter Globe Aviation laid down the correct law. The said decision of the Tribunal in Inter Globe Aviation was subsequently followed by the Division Benches of the Tribunal in National Aviation Company of India, Air India Limited and Jet Airways. 88. The reference is, accordingly, answered in the following terms. "No amount towards a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty liability on the fuel available on board upon conclusion of an international leg. 7. Thus, going by the reasoning for not adding the transportation charges, it is obvious that none of these charges can become part of transaction value as per Rule 10(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. This issue is no more res integra as it is settled in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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