2005 (9) TMI 84

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.... the State of Gujarat between March, 1990 and September, 1991. For this purpose, the respondent No. 1 had arranged with its sister concern, the respondent No. 4, to take five vessels from the Time Charter. Of the five vessels, one belonged to respondent No. 4. The respondent No. 1 paid the duty on the cost of transportation as certified by the respondent No. 1. Pursuant to investigations made by t....

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....tion as disclosed by the respondent No. 1 and the cost of transportation as ascertained. The matter ultimately came up before the Customs, Excise and Gold (Control) Appellate Tribunal. The Tribunal held that the demand was not sustainable and set aside the impugned order of the Commissioner. The decision of the Tribunal appears to be correct having regard to this Court's opinion as expressed in Un....

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....n. We have already held that this submission of the respondent is correct. The respondents have also relied upon the fact that as far as the Bahrain import was concerned, they had charged the actual difference between C&F cost of importation and the FOB cost of importation which worked out to approximately US $ 3(three) per metric tonne. As far as the Iron Ore Pellets imported from Brazil were con....

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....e Commissioner, Counsel for the respondent No. 1 did put forward an alternative submission to the effect that since in all the cases of import the freight was not readily ascertainable the same could be determined on the basis of 20% of the FOB value and he expressed his readiness to pay the duty so calculated. Before us, the appellants submit through the learned Additional Solicitor General that,....