2017 (5) TMI 1372

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....inst the impugned order dt. 30/12/2013 passed by the Commissioner of Customs (Appeals) whereby the Commissioner(Appeals) has upheld the Order-in-Original and rejected the appeal of the appellant. 3. Briefly the facts of the present case are that the appellant had imported crude oil and filed Bill of Entry for assessment and warehoused the same. The said Bill of Entry was assessed provisionally on execution of P.D. Bond pending production of original documents. On scrutiny of the documents filed by the appellant in connection with the finalization of provisional assessment of the said cargo, it was found that the appellants made payment to the supplier on the basis of Bill of Lading quantity. As such, the payments made for the Bill of Lad....

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....so submitted that this Tribunal in the appellant s own case vide Final order No.20251/2017 dt. 09/02/2017 following the decision of the Supreme Court has allowed the appeal of the appellant for the earlier period. She further submitted that the issue whether the demurrage charges are to be included in the assessable value is no longer res integra and in support of this submission, she relied upon the following two decisions:- i. CCE, Mangalore Vs. MRPL [2015(325) ELT 214 (SC)] ii. Shine Petroleum Pvt. Ltd. Vs. CCE, Mangalore [2008(224) ELT 143 (Tri. Bang.)] 6. On the other hand, the learned AR reiterated the finding in the impugned order and submitted that the value of the imported crude oil shall be the assessable valu....