2000 (8) TMI 461

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....r the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue involved in the present appeal is whether service charges paid by Indian purchasers of goods imported by MMTC as Canalising Agent is liable to be included in the assessable value of such goods. Learned Counsel representing the appellant fairly conceded that the issue remains settled in favour of the Revenue by the decision of ....

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....erefore, it was not open to the customs authorities to raise demand during the extended period provided under section 28 of the Customs Act. He also brought to our notice that the original assessments were in conformity with the instructions issued by the Central Board on the subject. Vide its letter F. No. 3/56/63-Cus.VI, dated 16-9-1964, the Central Board had clarified that service charges canno....

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....d after they were originally bonded. So, the demand was raised in terms of the bond executed under Section 59 of the Customs Act and not under the provisions relating to short levy contained in Section 28 of the Customs Act. 3. We have perused the records and have considered the submissions made by both sides. Section 28 of the Customs Act which relates to recovery of duties short paid defin....