2023 (11) TMI 783

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....erting into domestic flights was being used for domestic operations, duty had to be paid on the said quantity of ATF at appropriate rates. The appellants had imported 306.851 KL for the period from 1.11.2007 to 31.03.2008 and 266.415 KL of ATF for the period 1.8.2008 to 31.10.2008 valued at Rs.1,21,25,276/- and Rs.1,67,43,301/- respectively, for domestic run and accordingly, customs duty and countervailing duty and other duties were to be paid on ATF. The appellant had not disputed the payment of customs duty but contested the methodology adopted in computing assessable value on such fuels viz., loading of the prices with 1% landing charges, 20% transportation cost and 1.125% of insurance. Hence, show-cause notices as noted below were issue....

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....case of M/s. Air India Ltd. vs. CC, New Delhi. ii. Final Order dated 15.3.2019 passed by Hon'ble Supreme Court of India in the case of Commissioner of Customs, New Delhi vs. Air India Ltd. in Civil Appeal No.933-934 of 2019. iii. Final Order No. C/A/51068/2019-CU (DB) dated 18.4.2019 in the case of Air India Ltd. vs. CC, New Delhi. Accordingly, it is submitted that the loading and unloading charges, insurance charges and transportation cost cannot be added since there is no unloading of the fuel or it is being transported or neither insured. 4. The learned Authorised Representative in his submission fairly agrees that the issues are covered by the decision of the Larger Bench with regard to valuation. 5. Heard bot....