TaxTMI 
TaxTMI 
2008 (4) TMI 106
X X X X Extracts X X X X
X X X X Extracts X X X X
....Rs. 14,74,112/- No. 02/2006 dt. 21-12-2006 No. 72/2007 dt. 28-6-2007 2. Sri Abirami Agencies Rs.1,48,829/- Rs. 1,48,829/- No. 03/2007 dt. 15-1-2007 -do- 3. M/s. Karps Petroleums Pvt. Ltd. Rs.1,44,538/- Rs. 1,44,538/- No. 02/2007 dt. 15-1-2007 -do- 2. All these appeals have been filed against a common Order-in-Appeal No. 72/2007 dated 28-6-2007 passed by the Commissioner of Customs (Appeals), Bangalore. The issue involved in all these cases is one and the same whether the demurrage incurred by the appellants are includible in the assessable value of the imported goods. They all had imported Superior Kerosene Oil (SKO) in bulk during the period from 1998 to November 2003 and cleared the goods provisionally by filing B....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re the correct interpretation of law and the same is binding on the departmental officer in the absence of a contrary view/decision by the Hon'ble Supreme Court." The appellants are highly aggrieved over the issue and that they have come be fore this Tribunal for relief. 3. Shri R. Venkataraman, the learned Senior Advocate and Shri T. Bashyam, the learned Advocate, appeared on behalf of the appellants. Shri R.P. Raheja, the learned JCDR and Shri K. Sambi Reddy, the learned JDR, appeared on behalf of the Revenue. 4. The learned Senior Advocate brought is our notice that the issue is squarely covered by the decision of this Tribunal in Final Order No. F. 1220 & 1221/2007 dated 30-10-2007 in the case of M/s. Shine Petroleum Pvt. Ltd. & M/s.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....luded in the assessable value of the goods under Section 14 of the Customs Act, 1962 by virtue of Rule 9(2) of the Customs (Valuation) Rules, 1988." It was stated in the above said circular that the earlier letter dated 14-8-1991 was issued without specifically examining the implications of Rule 9 of the Customs Valuation Rules or the GATT Valuation Rules. In terms of the GATT Valuation Rules, cost of transportation has to be included in the assessable value of the goods, if it had not been included. The view taken is when there is demurrage and then the demurrage should be added to the cost of transportation. In fact the above Circular deals both with demurrage and despatch moneys. In cases where the unloading takes place much before the s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....S.C.)], all importation prior to 2-3-2001 may be kept provisional. 2. Now, in view of the Department's Review Petition in the case of Commissioner of Customs, Calcutta v. Indian Oil Corporation Limited being dismissed by the Hon'ble Supreme Court [2005 (186) E.L.T. A119 (S.C.)] all pending provisional assessments in respect of importation prior to 2-3-2001 may be finalized accordingly. 3. With regard to period after 2-3-2001, the matter is under consideration and clarification shall be issued in due course. 4. Receipt of the Circular may please be acknowledged. In terms of the circular, there was a direction that all importations prior to 2-3-2001 may be kept provisional. With regard to period after 2-3-2001, it was stated that the matt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l decision in the IOC case. Even though the Supreme Court had not gone into the merit of the case, it had not set aside the finding of the Tribunal in the IOC case. In fact the decision of the Tribunal has been affirmed. In view of this fact, we have to categorically hold that the decision of the Tribunal holds the field during the relevant period. The definite clarification of the Board in the matter was issued only on September 26, 2006. This Circular cannot be given retrospective effect. In view of the above observations, we are of the view that the benefit of the decision of the IOC case by the Tribunal has to be given to the appellants during the relevant period. Hence, we set aside the impugned orders and allow the appeals with conseq....