2015 (11) TMI 886

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....ava, Authorised Representative For the Respondent : Shri S.J. Vyas, Advocate ORDER Per : Mr. P.K. Das; The Revenue filed this appeal against the order of Commissioner (Appeals). 2. The learned Authorised Representative on behalf of the Revenue submits that the issue involved in the present appeal is inclusion of demurrage charges in the assessable value. He argued that the matter at....

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....spondents own case, on the identical issue, held as under:- "4. Heard both sides and perused the case records. The issue involved in the present case is whether inclusion of ship demurrage charges to the assessable should be held to be includable only from the date of implementation of the Customs Valuation (Determination of Value of Imported Goods) Rules 2001 or 29/6/2006 as mentioned in....

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....ported Goods) Rules, 1988 was clearly impermissible. It is also to be noted that subsequent to the judgment of the Apex Court, the legislature has brought in new Customs (Valuation) Rules, 2007 which provides for inclusion of cost of ship demurrage charges, lighterage and barge charges, in the value of transportation. In the light of the clear provisions, from the date when provisions of Customs (....

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.... the ship demurrage charges cannot be included for the discharge of customs duty on the imported goods even if the assessments are made provisionally." 4.1 It is observed that the Larger Bench was examining the excludability of demurrage charges in the assessable value between two CBEC circulars 14/2001-cus dated 02/2/2001 and 26/2006-cus at 26/9/2006, therefore, the period got mentioned in Par....