Document Fragment View
Fragment Information
Showing contexts for: loading charges in Nayara Energy Limited vs Jamnagar(Prev) on 8 April, 2025Matching Fragments
31. Moreover, in para 26 of the order of Hon'ble Apex Court in case of Ispat Industries (supra), has stated that if there are two possible interpretations of the rule, the one that subseries the object of the parent provision and the other does not, we have to adopt the former, because adopting later will make the rule ultra-virusto the Act. In 2007, after new Section 14 of Customs Act was introduced based on actual 32 | P a g e C/10984, 11039/2016, transaction value as cost of transportation was specifically made includible in the value in Section 14 of Customs Act, 1962. Any interpretation that excludes cost of transportation, including Loading/Unloading charges from mother ship would be ultra-virus to Section 14.
32. All the case laws relied by the appellant are for period prior to 2007 and therefore not applicable in view of changes in Section 14 of the Customs Act. In view of above the Loading/ Unloading charges incurred during movement of Cargo from mother ship to barges for further movement of cargo to jetty is includable as cost of transportation.
33. The appeals therefore deserves to be dismissed.
(RAJU) (MEMBER TECHNICAL) In view of above difference of opinion the matter may be placed before the Hon'ble President to nominate a third member for resolution of following difference of opinion:
Hon'ble Member (Judicial) "19. Guided by the above decision, we find that shifting charges in the anchorage cannot be strictly considered as unloading/ loading charges at the port in view of statutory provisions and case law discussed The question as to whether any further addition to CIF value for transportation charges is warranted or not, needs elaborate discussions and findings on various aspects and some of these, inter alia, are as follows:-
31. Moreover, in para 26 of the order of Hon'ble Apex Court in case of Ispat Industries (supra), has stated that if there are two possible Interpretations of the rule, the one that subseries the object of the parent provision and the other does not, we have to adopt the former, because adopting later will make the rule ultra-virusto the Act. In 2007, after new Section 14 of Customs Act was introduced based on actual transaction value as cost of transportation was specifically made includible in the value in Section 14 of Customs Act, 1962. Any interpretation that excludes cost of transportation, including Loading/Unloading charges from mother ship would be ultra-virus to Section 14.