2023 (10) TMI 963

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.... by the respondent to the owner of the vessel/ ship in which the goods are imported on account of vessel/ ship having to wait at the Port are liable to be included in the Transaction value of the imported goods. 2. Shri Sanjay Kumar Learned (superintendent) Authorized Representative appearing on behalf of the Revenue appellant submits that the learned Commissioner (Appeals) has set aside the order in original and allowed the appeal of the respondent relying upon the Orissa High Court judgment in the case of Tata Steel Limited. He submits that the said decision has been appealed against by filing SLP before the Hon'ble Supreme Court by the Revenue. He further submits that the issue is otherwise covered in favour of the Revenue in case of ....

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....e Orissa High Court in the case of Tata Steel Limited (supra) wherein the Hon'ble Court has passed the following order: "13. We have heard Learned Counsel for the parties. It is well-settled principle of the statute that while interpreting a statute, one has to go by the scope and object of the principal Act. Under the principal Act, while amending it on 10th October, 2007, proviso has included the costs and services, including commissions and brokerage, engineering, design work, royalties and license fees, costs of transportation to the place of importation, insurance, loading, unloading and handling charges to the extent and in the manner specified in the Rules. The demurrage has not been included as a part of cost envisaged by t....