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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Aircraft pertaining to international flights - excess ATF on ...

Customs

December 11, 2023

Aircraft pertaining to international flights - excess ATF on board - Inclusion of cost of transportation of remnant ATF in the IOCL price, on which the Customs duty has been discharged - Rule 10 (2) of the Valuation Rules, 2007 - As the issue has already been settled by the Larger Bench of this Tribunal in the assessee’s own case, therefore, the transportation cost is not to be included in the value of remnant ATF for determining the assessable value in this case. - AT

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  2. The domestic passengers who board international flights in the domestic leg are not required to file the Customs Baggage declaration form.

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