2017 (5) TMI 801

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri J.C. Patel, Advocate ORDER Per: Ashok K. Arya Revenue [Commissioner of Customs (Prev.) Jamnagar] is in appeal against OIA No.47-94/COMMR-A/JMN/2011, dt.25.08.2011 passed by Commissioner of Customs (Appeals), Jamnagar, whereunder Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges have been held as the charges which are not to be included in the assessable value under R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Pull Buck Charges, Tug/Launch Charges, Port Tonnage Charges are to be included in the assessable value for the purpose of final assessment of Bill of Entry and the same does not get covered under Landing Charges which are added @ 1% of CIF value to arrive at the assessable value. iv) The respondent M/s RIL went in appeal before Commissioner (Appeals) who decided vide the impugned order ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s as under:- "7. "Landing charges" are exactly what the words mean, the expenditure incurred by an importer for bringing goods on board ship to land. Landing charges, in law, must be assessed on actuals, but, as a matter of practice, particularly to facilitate expeditious clearance, landing charges are assessed at a percentage of the value of the goods and such assessment is accepted. Whe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stoms authorities not to assess landing charges at a percentage and to assess them at actuals. But if they do assess them on a percentage basis, they cover thereby all aspects of landing charges and it is not open to them then to seek to add any amount thereto on the basis that this or that or the other was not covered thereby." 4.1 Further, the Tribunal in the case of Indian Oil Corporation Lt....