https://www.taxtmi.com/caselaws?id=355234 The Appellate Tribunal CESTAT, Mumbai, led by Mr. Justice (Dr.) Satish Chandra, ruled in favor of the appellant in appeals against duty levy on liquid bulk inputs and the inclusion of post-arrival charges. The Tribunal relied on Supreme Court decisions emphasizing that customs duty is not leviable on goods lost or destroyed until a bill of entry for home consumption is made. The Tribunal found the revenue's reliance on a circular contrary to law and deemed unsustainable the demand for duty on transaction value despite 'ocean loss.' The appellant was granted consequential relief, with the impugned order set aside. en-us Thu, 14 Dec 2017 00:00:00 +0530 Mon, 12 Feb 2018 07:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355234 The Appellate Tribunal CESTAT, Mumbai, led by Mr. Justice (Dr.) Satish Chandra, ruled in favor of the appellant in appeals against duty levy on liquid bulk inputs and the inclusion of post-arrival charges. The Tribunal relied on Supreme Court decisions emphasizing that customs duty is not leviable on goods lost or destroyed until a bill of entry for home consumption is made. The Tribunal found the revenue's reliance on a circular contrary to law and deemed unsustainable the demand for duty on transaction value despite 'ocean loss.' The appellant was granted consequential relief, with the impugned order set aside. Case-Laws Customs Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355234