2024 (11) TMI 1479

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....ani, Advocate for the Appellant Shri S. Debnath, Authorized Representative for the Respondent Per R. Muralidhar : The appellant is agitated by the fact that the charges of demurrage have been added to the value so as to arrive at the assessable value for payment of Custom Duty. Demurrage charges have been added in terms of amendment brought in though Explanation to Sub-Rule (2) of Rule 10....

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....nd 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 licence 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 de....

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....o include it in the Rules is accepted and thus the explanation to Sub-Rule (2) of Rule 10 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 is held to be bad and hence declared ultra vires the Constitution/provision of Section 14 of the Customs Act, 1962, and hence the same is struck down." 3. He submits that subsequently in the case of CC Ahmedabad vs Reliance Ind....

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....s Act, 1962. Therefore, in our view when the explanation to Rule 10 to Customs Valuation Rules was held ultra-virus, the entire basis of the Revenue case falls. We, further, find that this very Tribunal subsequent se passing of the Orissa High Court judgment, in the case of Jubilant Life Science Limited, followed the Orissa High Court judment, therefore, applying the principles of judicial discipl....