JUDGMENT
Archana Wadhwa
1. After dispensing with the pre-condition of deposit of duties and penalties involved in all the three appeals, we take up the appeals itself for disposal.
2. After hearing Shri K.K. Banerjee, ld.adv. and Shri A.K. Mondal, ld.JDR we find that the Tribunal in the appellants’ own case reported in 2001 (42) RLT 181(CEGAT) has held that demurrage charges and bank charges, on which the adjudicating authority has demanded duty, are not includible in the assessable value of the imported Superior Kerosene Oil. However, the spillage or evaporation of the goods resulting in ocean loss has been held to be not deductible from the assessable value.
3. Shri Banerjee informs us that the duty on account of ocean loss in all the three appeals is to the tune of Rs. 8,000/- (eight thousand)(approx.). Inasmuch as the said order of the Tribunal was not before the adjudicating authority, we set aside the impugned orders applying the ratio of the above decision of the Tribunal and decide the duty and penal liability of the appellants accordingly. All the appeals are allowed by way of remand. Stay petitions also get disposed of.
Dictated in the Court.