TaxTMI 
TaxTMI 
2013 (8) TMI 213
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....2012 passed by Commissioner of Customs (Preventive), Jamnagar. The first appellant imported and cleared LPG mixture, falling under CTH 27111900, at Porbunder and stored the same at storage facility at a distance of 4.2 Kms. from the Jetty at Porbunder Port through a pipeline. The person providing throughput facility is charging up to Rs. 2000/- PMT from the importer of LPG from the importers of LPG. First appellant filed Bills of entry for imported LPG consignments which were provisionally assessed by the department pending determination of value by the Special Valuation Branch (SVB). It is not disputed that the valuation matter handled by SVB branch has been finally settled in favour of the first appellant. The goods were cleared from the ....
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.... unloading at the Port of discharge) was also added to the assessable value and no further addition can be made. Appellant relied upon, inter-alia the following case laws:- (a) Ispat Industries Limited vs. Commissioner of Customs, Mumbai - [2006 (202) ELT 561 (SC)] (b) Commissioner of Customs Kandla vs. Indian Potash Limited [2009 (234) ELT 507 (Tri. Ahmd.] (c) Commissioner of Customs Kandla vs. Deepak Fertilizers [A/911/WZB/AHD/2007 dated 16.04.2007] (d) Commissioner of Customs Kandla vs. Chambal Fertilizers & Chemicals Limited [ 2009) 245) ELT 376 (Tri. Ahmd.) (iv) That demand is partly time barred as issued after a period of five years. (v) That without admitting throughput charges cannot be added @ Rs. 2000/- PMT when the appellan....
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....be specified in the Rules made in this behalf: Provided that such transaction value in the case of imported goods shall include, in addition to the price as aforesaid, any amount paid or payable for costs and services, including commissions and brokerage, engineering, design work, royalties and licence fees, costs of transportation to the place of importation, insurance, loading, unloading and handling charges to the extent and in the manner specified in the rules made in this behalf. 6. As per the above provisions the value of the imported goods shall be the transaction value i.e. the price paid or payable for the goods when sold for export to India for delivery at the time and place of importation. The place of importation in this case ....
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.... and not the BFL (vide paragraphs 9 to 18 of The Tribunal's order). Without commenting on the correctness or otherwise of this view, we are of the opinion that whether we treat the place of import as BFL or the Dharamtar jetty it will make no difference to the conclusion we have reached viz. that charges for transport of the goods by barges from BFL to Dharamtar jetty cannot be included in the valuation of the goods. It is not disputed that the freight upto the Dharamtar jetty had been paid by the buyer. Hence we cannot agree that additional transportation charges being the charges for carrying the goods by barges from the mother ship to the Dharamtar Jetty have to be added to the valuation. The fact that the mother ship....
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....e charges for transportation of the goods by barges from the mother ship at BFL to the Dharamtar Jetty cannot be added to the valuation of the imported goods for the purpose of levying customs duty. Any amount collected by the revenue as duty on barge charges shall be refunded forthwith to the assessee with statutory interest from the date of payment to the date of refund, which must be within three months from today. No costs. 7. It is thus evident that expenditure incurred by the importer, if not a consideration between the buyer situated abroad and the importer, is not required to be included in the assessable value. Similar view has been expressed by this Bench in the following cases:- (a) CC Kandla vs. Indian Potash Limited [2009 (23....