TaxTMI 
TaxTMI 
2018 (4) TMI 857
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....Kancheepuram, appellant herein, had imported Landing Panel Left and Right Landing Doors and Panel Centre Cabin Operator from Spain, filed a Bill of Entry, dated 20/2/2009, for home consumption. Subject goods were covered, under invoice No.09/224, dated 16/2/2009, showing FOB value of EURO 19855.60 and air freight of EURO 10648.34. 3. According to the appellant, as per Rule 10 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, for the purpose of arriving at the assessable value, freight amount shall not exceed 20% of the FOB value of the imported goods. Accordingly, appellant added freight amount of EURO 3900, being 20% of FOB value, to the invoice value, to arrive at the assessable value. However, the assess....
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.... have been added by the assessing Officer, the Commissioner (Appeals) will consider the matter on merits. 7. Instant Civil Miscellaneous Appeal is filed on the following substantial questions of law:- "1. Whether the Hon'ble Tribunal has erred in directing the Commissioner of Customs, Appeals, to decide the case on merits, after only in the event if it is found that the assessable value was enhanced by the adjudicating Authority? 2. Whether the appellant has a right to file an appeal against the Bill of Entry, even if the enhanced duty was not paid under protest? 3. Whether there can be any estoppel against law even if the appellant had paid duty after declaring higher freight amount in the bill of entry in....
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....e cannot be any estoppel against law. Collection of excess amount is in violation of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 11. Placing reliance on Bayshore Glass Trading Pvt Ltd., Vs. Commissioner of Cus., Kolkata, reported in {2002 (148) ELT 1243 (Tri.-Kolkata), learned counsel for the appellant submitted that when the Commissioner of Appeals dismissed the appeal, as not maintainable, on the ground, as duty was not paid under protest, the Tribunal held that filing of an appeal itself is a protest and remanded the appeal to the Commissioner Appeals, to decide the case, on merits. 12. Responding to the above submissions, Mr.Rajnish Pathiyil, learned counsel for the revenue submitted that there is....
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....ollowing goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of imported goods, to the extent that such value has not been included in the price actually paid or payable, namely:- (i). materials, components, parts and similar items incorporated in the imported goods; (ii). Tools, dies, moulds and similar items used in the production of the imported goods; (iii). Materials consumed in the production of the imported goods; (iv). Engineering, development, art work, design work, and plans and sketches undertaken elsewhere than in India and necessary for the production of the imported goods; ....
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....b) shall be one per cent of the free on board value of the goods plus the cost of transport referred to in clause (a) plus the cost of insurance referred to in clause (c) ; (iii). Where the cost referred to in clause (c) is not ascertainable, such cost shall be 1.125% of the free on board value of the goods: Provided further that in the case of goods imported by air, where the cost referred to in clause (a) is ascertainable, such cost shall not exceed twenty per cent of free on board value of the goods: Provided also that where the free on board value of the goods is not ascertainable, the costs referred to in clause (a) shall be twenty per cent of the free on board value of the goods plus cost of insurance for cl....
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.... (1) of 10 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, for the purpose of sub-Section (1) of Section 14 of the Customs Act, 1962 (52/1962) and these rules, the value of the imported goods shall be a value of such goods,for delivery at the time and place of importation and shall include (a). the cost of transport of the imported goods to the place of importation; (b). loading, unloading and handling charges associated with the delivery of the imported goods at the place of importation; and (c). the cost of insurance: 17. Thus, from the reading of the statutory rules, it is manifestly clear that where the cost of transport referred to, in clause (a) of sub-Rule 2 of Rule 10 of....