TaxTMI 
TaxTMI 
2019 (11) TMI 194
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....llant Ms. Trupti Chavan, Authorised Representative for the Respondent ORDER This appeal is directed against the impugned order dated 21.12.2012 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. Brief facts of the case are that the appellant had imported pharmaceutical gelatin (capsule grade) and filed Bill of Entry for assessment before the Customs Department. On examination of t....
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....cordingly, show cause proceedings were initiated, which culminated into adjudication order dated 07.09.2012, wherein the CIF value of the subject goods declared by the appellant was re-determined by adding 20% of the FOB value as adjusted freight component in terms of Rule 10(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. The adjudication order also confiscated....
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....out of the quantity of 10 MT, 1 MT was not supplied in time, the same were dispatched through air under the Airway Bill dated 20.08.2012. He also submitted that the freight was paid by the shipper. Thus, it is contended that the amount paid for the supply of subject goods should be considered as transaction value and the freight element should not be added to such value for determination of the du....
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....hall include inter alia, cost of transportation to the place of importation. The said statutory provision nowhere provides that only the freight paid by the importer should be included in the transaction value. Thus, in absence of any specific mention about the person required to pay the freight component, such amount paid by the overseas supplier should also be considered as part of transaction v....