2025 (12) TMI 42

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s), Kolkata, whereby the Ld. Commissioner (Appeals) has upheld the demands confirmed in the Order-in-Original No. 32/AC/CUS/ DH-DIVN/23-24 dated 24.03.2024 passed by the Assistant Commissioner of Customs (CCP), Dinhata Customs Division. In the Order-in-Original, a demand of duty of Rs. 4,27,563/-, has been confirmed on account of short-paid IGST on Freight Charge, Insurance Charge and Landing Charge in terms of Section 28(4) of the Customs Act, 1962, along with interest under Section 28AA ibid. A penalty of Rs. 4,27,563/- was also imposed on the Appellant under Section 114A of the Customs Act, 1962. The impugned order has upheld these demands. Aggrieved against upholding of these demands, the Appellant has filed this appeal. 2. The Appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....greed price fixed by the company from time to time, net of commissions and discounts, the price of the products includes both transportation and insurance cost up to the buyer's destination and as such the value declared in the subject Bills of Entry as well as in the invoice was on CIF terms. Similar Agreements existed prior to 01.01.2018 also. 2.4. The Appellant submits that the same Commissioner (Appeals) in an appeal of another similarly placed importer has considered and accepted such "Agreement" and held that there was no short levy of Customs duty as the invoices were on CIF terms. In support of this claim, the Appellant submitted a Photocopy of the said Agreement dated 01.01.2018 and the Order-in-Appeal No. KOL/CUS/CCP/ KS/513/20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5.1. We also find that all the imports by the Appellant from Bhutan were in FOR terms wherein the invoice prices were inclusive of transportation, insurance, loading and forwarding charges. Certificate in this regard was also produced from TCI Freight, Jaigaon wherein the transporter has stated that they have an agreement with the Bhutan Board Exports Ltd. and as such they did not charge the Appellant any freight transportation and/or insurance charges. The Appellant also submitted a letter dated 30.04.2024, of the Bhutan Board Products Ltd. addressed to the Assistant Commissioner of Customs, Dinhata Customs Division, wherein it has been clarified that prices charged to the Appellant are all inclusive of the cost incurred. Thus, we do ....