M/S. Shaping Dream Projects Pvt. Ltd vs Commr. Of Customs, Kolkata (Port)
- CitationAPPEAL NOS.275-279
Ratio decidendi
The rule this decision rests on
For export goods, duty is to be assessed on the basis of the dry weight of the goods, as agreed between the assessee and the overseas purchaser, where the period in question is after 13.06.2008; this principle is applied by following the Tribunal's earlier decision in Order No. FO/A/75192-75217/2014 dated 30.04.2014, which decided the same issue in the assessee's favour.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
CUSTOMS APPEAL NOs. : C/75835/14, C/75934/14, C/75936/14, C/75947/14 to C/75960/14
(ARISING OUT OF ORDER-IN-APPEAL NOS.275-279 CUS (EXP)/KOL(P)/2014 dated-27/03/2014, O-I-A No. 247-265 CUS (EXP)/KOL(P)/2014 dated-26/3/2014 PASSED BY COMMISSIONER OF CUSTOMS (APPEALS), KOLKATA)
FOR APPROVAL AND SIGNATURES OF
DR. D.M.MISRA, HONBLE JUDICIAL MEMBER DR. I.P.LAL, HONBLE TECHNICAL MEMBER
1. Whether Press Reporters may be allowed to see : the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not ?
3. Whether Their Lordships wish to see the fair copy : of the Order? 4. Whether Order is to be circulated to the Departmental : Authorities?
M/s. Shaping Dream Projects Pvt. Ltd. APPLICANT/APPELLANT COMMISSIONER VERSUS
Commr. of Customs, Kolkata (Port) ...RESPONDENT (S)
APPEARANCE:
SHRI K.K. SANYAL, Consultant FOR THE REVENUE.
SHRI S.N. MITRA, A.C. (A.R.) FOR THE RESPONDENT(S).
CORAM:
DR. D.M.MISRA, HONBLE JUDICIAL MEMBER DR. I.P.LAL, HONBLE TECHNICAL MEMBER
Date of Hearing & Decision:24.03.2015
ORDER NO.FO/A/75162-75178/2015
Per Dr. D.M.Misra
Heard both sides and perused the records.
2. These Appeals are filed by the Appellant against Order-in-Appeal Nos. 275-279 CUS (EXP)/KOL(P)/2014 dated-27/03/2014, O-I-A No. 247-265 CUS (EXP)/KOL(P)/2014 dated-26/3/2014 passed by the Commissioner of Customs (Appeals), Kolkata. The issues involved in these Appeals being common, are taken up together for disposal.
3. The ld. Advocate A.R. for the Appellants submits that the issue involved in the present case, is whether duty be calculated on Wet Weight basis, under which Appellant had agreed to supply the goods to the overseas purchaser or on the transaction value of the goods on Dry Weight basis for the period after 13.06.2008. He submits that the said issue has been decided by this Tribunal in favour of Assessee/Appellant vide Order No.FO/A/75192-75217/2014 dated 30.04.2014.
4. We find that the assessment of export goods whether on Dry Weight or on Wet Weight basis, for the period after 13.06.2008, has been decided by this Tribunal in favour of the Assessee/Appellant, observing that the export goods namely, Iron Ore Fines, be assessed to duty, adopting the criteria of Dry Weight, as agreed to between the Assessee/Appellant and the overseas purchasers, vide Order No.FO/A/75192-75217/2014 dated 30.04.2014. Accordingly, following the said precedent, the appeals are allowed.
(Dictated and pronounced in the open court.) Sd/- 06/04/2015 Sd/- 01/4/2015 (I.P.LAL) (D.M.MISRA) MEMBER (TECHNICAL) MEMBER (JUDICIAL)
K.B/-
CUSTOMS APPEAL NOs. : C/75835/14, C/75934/14, C/75936/14, C/75947/14 to C/75960/14
2
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