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D.C.W. Ltd. vs Collector Of Customs on 16 May, 1994 cites

Andhra Petro Chemicals Ltd. vs Collector Of Customs on 23 August, 1993

10. On the aspect of valuation, ld. SDR submitted that this Bench cannot decide this question, in view of vires of the Rule 9 of Valuation Rules challenged by importer before the Gujarat High Court. He respectfully submitted that the decision on valuation cannot be pronounced by this Bench, as the matter is subjudice before Gujarat High Court. Referring to preamble of the contract ld. SDR pointed out that the contract is a comprehensive one and hence there is direct nexus between the technical and engineering fee with the assessable value. Its fee is required to be added to the assessable value. By doing so the net value as given in the Import Licence gets exceeded and hence the confiscation and imposition of fine is valid and so also its inclusion and charge of duty thereon. He countered the submission of ld. advocate regarding the jurisdiction and submitted that the Kandla customs has full jurisdiction and the process of valuation did not end at the Bombay Collectorate and hence the valuation and assessment had been rightly done. He relied on the ruling rendered in the case of Andhra Petro Chemicals v. Collector of Customs as reported in 1994 (51) ECR 96 and also submitted that the ruling of Ajay Exports and Anr. as reported in 1986 (26) E.L.T. 873 is not applicable.
Customs, Excise and Gold Tribunal - Delhi Cites 15 - Cited by 3 - Full Document
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