TMI Blog2001 (10) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the ratio of decision in Garden Silk Mills Ltd. (1999 (9) TMI 88 - SUPREME COURT OF INDIA). The finding of the Appellate Commissioner has not been assailed in the memorandum of appeal or even in the course of arguments. Alternatively, even the finding of the Tribunal that the disputed items are components of landing charges for which extra one per cent was added, has not been assailed. The Revenue virtually invites the Court to decide a legal question in vacuum - without reference to the true factual position. The true nature of these charges and the point of time at which they were incurred cannot be appreciated without any details and relevant material before us. Thus dismiss the appeals for want of sufficient particulars and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier decision in Final Order Nos. 84 and 85 of 1998. The learned Counsel appearing for the parties are not in a position to tell us whether that order of the Tribunal has become final. Be that as it may, the legality of the Tribunal's order dated 12-1-1999 dismissing the Revenue's appeal has been assailed in this appeal by the Revenue. 2.According to Section 14(1) of the Customs Act, the value for the purpose of charging customs duty on imported goods shall be deemed to be the price at which they are ordinarily sold or offered for sale for delivery at the time and place of importation, in the course of international trade provided that the seller and buyer have no mutual business interests and price is the sole consideration for the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) where the cost referred to in clause © is not ascertainable, such cost shall be 1.125% of free on board value of the goods; xxx xxx xxxxxx 4.It is not in dispute that those provisions are applicable to the present case as the importation had taken place in 1995. 5.We shall now notice the findings of the Customs Authorities and the Tribunal. The Assistant Commissioner was of the view that whatever was charged in the final invoice including the service charges and other charges were includible in assessable value. The Appellate Commissioner, having noted the proposition that for ascertaining the price of the goods under Section 14 for the purpose of determination of assessable value one cannot go beyond the time of deliver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. Union of India [1999 (8) SCC 744] to support his argument that wharfage charges and charges on account of stock-losses are includible in the assessable value as per the methodology of valuation set out in Section 14(1). In that case, the question arose whether the landing charges could be taken into account in determining the assessable value of the imported goods. On a lucid analysis of Section 14(1)(a), the Court answered that question in favour of Revenue and observed that the value has to be determined in relation to the time when physical delivery to the importer can take place and physical delivery can take place only after the bill of entry, inter alia, for home consumption is filed and it is the value at that point of time w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, however, we are not concerned in the present case because all the goods were imported prior to the incorporation of Section 1A of Section 14 of the Act." 9.From the order of the Appellate Commissioner as well as Tribunal it is clear that landing charges at fixed percentage was added to the CIF value as provided for in Rule 9(2). Whether clause (b) of Rule 9(2) takes within its fold the charges incurred on account of wharfage is one aspect. Irrespective of that, if as held by the Appellate Commissioner, the wharfage expenses and stock losses were incurred after the delivery of the goods and on the conclusion of the event of importation, the question of including such charges in the assessable value does not arise, even according to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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