Commissioner Of Customs, Ahmedabad vs M/S Gail India Ltd

Appeal No.C/11988,11989/2014 [Arising out of OIA No.07/2014/Cus/Commr(A)/AHD, dt.06.01.2014, OIA No.08/2014/Cus/Commr(A)/AHD, dt.06.01.2014, passed by Commissioner of Customs (Appeals), Ahmedabad]

Commissioner of Customs, Ahmedabad Appellant

Vs

M/s GAIL India Ltd. Respondent

Represented by:

For Appellant: Shri Alok Srivastava, Authorised Representative For Respondent: Shri Anand Nainawati, Advocate

For approval and signature:

Honble Mr. P.K. Das, Member (Judicial) Honble Mr. H.K. Thakur, Member (Technical)

1. Whether Press Reporters may be allowed to see the No Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether their Lordships wish to see the fair copy of Seen the order?

4. Whether order is to be circulated to the Departmental Yes authorities?

CORAM:

HONBLE MR. P.K. DAS, MEMBER (JUDICIAL) HONBLE MR. H.K. THAKUR, MEMBER (TECHNICAL)

Date of Hearing/Decision:16.04.2015

Order No.A/ 10330-10331/2015, dt.16.04.2015

Per: P.K. Das

1. A common issue is involved in these appeals and therefore, both are taken up together for disposal.

2. The Respondents filed Bills of Entry for import of Liquified Natural Gas (LNG) and requested for provisional assessment under Section 18 of Customs Act, 1962. The issue involved in this case is whether the final assessment of the Bills of Entry would be on the basis of provisional invoice which was issued on the basis of unit price as per contract and load port quantity declared in the Bill of Lading on the basis of final invoice, which was issued on the basis of the actual quantity delivered to the Appellant at discharge port in terms of the contract with the supplier.

3. The Adjudicating authority confirmed the demand of duty. By the impugned order, the Commissioner (Appeals) set aside the Adjudication order. Hence, the Revenue filed this appeal.

4. We find that the issue is no more res integra in view of the decision of the Tribunal in the case of Commissioner of Customs, Ahmedabad Vs M/s Reliance Industries Ltd  Final Order No.A/10473/2014, dt.27.03.2014, whereby the Tribunal rejected the appeal filed by the Revenue. It has been observed that the assessable value would be determined on the basis of quantity of LNG discharged in India at the contracted price arrived on the basis of an agreement.

5. In view of the above discussion, we do not find any reason to interfere the order of Commissioner (Appeals). Accordingly, the appeals filed by the Revenue are rejected.

(Dictated & Pronounced in Court)

(H.K. Thakur) (P.K. Das) Member (Technical) Member (Judicial)

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