1987 (5) TMI 222

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....272/83-R + as per Annexure; it bears the date of 8-2-1984, and the date of issue of 29-2-1984; below the dates, it has a number BCH No. 1172/82. In this order the Collector (Appeals) disposed of 91 appeals from orders of the Assistant Collector; the 76 appeals we have before us now are from those 91 appeals. 3. The learned Counsel for these appellants, Mr. Ganesh, said that his contention for the purpose of these appeals before this bench is only that the addition of landing charges should have been not at the notional 0.75%, but at the actual charges charged by the Port Trust for the concerned consignments. However, he told the Tri. that he contends that landing charges are not at all liable to be added to the assessable value since the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lated hour when addition of landing charges had been a practice for decades. It is not warranted to upset a long-standing practice simply because the party who imports the goods suddenly decides that the charge is incorrect. There is nothing illegal about the charge and, in fact, non-addition of the landing charges would make assessment incorrect, since an important component in the value of the goods when they enter Indian territorial markets would find no place in it. The goods are sold by the importers by adding landing charges, if not other charges, and he was quite sure that they add not 0.75%, but much more, thereby making illegal profits. 6. The learned Mr. Doiphode also said that the importers did not raise the question of actual....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ere is force in the contention of the department's learned Counsel that the plea to add only actual charges was never raised before the Assistant Collector and he was never able to test the correctness of it himself in order to arrive at a judgment. The Collector (Appeals) apparently came lo the same conclusion, because he also did not touch upon this problem, though it appears to have been raised before him. 11. However, we will see how the present dispute before us develops and what its logical conclusions are. 12. The appeals filed to us against the order of the Collector (Appeals) have some very revealing passages in paragraph 4. This paragraph becomes very significant against the submission by Mr. Ganesh that the bills issued by ....