2012 (6) TMI 201

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....is called, there is an adjournment request from the advocate on record. However, written submissions have been enclosed with the adjournment letter. Since the matter has been re-listed as per the direction of Hon ble President and moreover the appeal pertains to the year 2006, we decline the adjournment request and take up the appeal for disposal.   2. This appeal is filed by the Revenue a....

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....ned Departmental Representative would reiterate the grounds of appeal and submit that the taxable event occurs when the customs barriers is crossed and all the expenses till that time, needs to be included for the purpose of valuation of the goods imported. It is his submission that in this case of goods imported in bulk and that they were lying in the Customs area and were bagged in the Customs a....

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....evenue. This appeal was disposed of by the Tribunal vide final order No. A/99/2007-WZB/Ah bad dated 21.12.2006, wherein I was also one of the member. After considering the submissions made by Revenue, the Bench held as under :-   5. Considered the submissions of both sides and perused record. We find that the Commissioner (Appeals) has dealt with the issue in detail and has given a correct....

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.... and large, results in a condition which must be fulfilled before the goods can be brought inside the Customs barriers i.e. before they form part of the mass of goods within the country .   It would appear to us that the import of goods into India would commence when the same cross into the territorial waters but continues and is completed when the goods become part of the mass of goods wi....