2025 (7) TMI 575

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....NGH, MEMBER (TECHNICAL) Shri Sanjay Kumar, Superintendent (AR) for the Appellant Shri S J Vyas, Advocate for the Respondent ORDER SOMESH ARORA The core of the issue is finalisation of provisionally assessed bills of entry by including various port charges such as pilotage, mooring fees, attendance fees of pilot, pull back charges, tug hire charges, etc. in the assessable value paid ....

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....use notice, it was proposed to reject the request of M/s IOCL to exclude port charges (already included in the value) from the assessable value in respect of 2 bills of entry and inclusion of freight amount @20% of the FOB value as per the Proviso to Rule 10(2) of Customs (Determination of Value of Imported Goods) Rules, 2007 in the 3rd bill of entry for assessment. Both the show cause notices als....

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....TMI 834 CESTAT-Ahmedabad was awaited which provided for open remand in the matter. Since, the decision is now available, learned Advocate seeks open remand in view of the decision covering various charges which are present in this dispute also. 5. The learned AR points out that the decision in Nayara Energy Ltd. (cited supra) does not cover all kind of charges which are impugned by the appellan....