Import — Place of unloading whether to be the place of importation ? (2) Valuation (Customs) — Cost of transportation from the ship to the place of unloading whether to be included in the assessable value ?

The Supreme Court Bench comprising Hon’ble Mr. Justice Syed Shah Mohammed  Quadri  and  Hon’ble  Mr.  Justice  S.N. Phukan on 27-8-2001 admitted the Civil Appeal No. 3972 of 2001 filed by Ispat Industries Ltd. against the  CEGAT  Order  No. 461/2001-WZB/C-II, dated 7-3-2001 and reported in 2001 (135) E.L.T. 646 (Tri. - Mumbai) (Ispat Industries Ltd. v. Commissioner).

The Appellate Tribunal in its impugned order had held that Dharamtar Port and not Bombay Floating Light is to be regarded as the place of importation since the Notification issued by Commissioner designated Dharamtar Port as place of unloading and Bombay Floating Light as place of anchorage.

The Appellate Tribunal further held that Barge charges from the Ship to the place of unloading/importation are to included in the assessable value of goods as the total cost of transportation of imported goods to the place of importation is required for assessable value.

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