{"id":183575,"date":"2001-10-08T00:00:00","date_gmt":"2001-10-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-customs-vs-ms-yeses-international-on-8-october-2001"},"modified":"2015-06-11T22:55:57","modified_gmt":"2015-06-11T17:25:57","slug":"the-commissioner-of-customs-vs-ms-yeses-international-on-8-october-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-customs-vs-ms-yeses-international-on-8-october-2001","title":{"rendered":"The Commissioner Of Customs &#8230; vs M\/S. Yeses International on 8 October, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">The Commissioner Of Customs &#8230; vs M\/S. Yeses International on 8 October, 2001<\/div>\n<div class=\"doc_author\">Author: P Reddi<\/div>\n<div class=\"doc_bench\">Bench: N. Santosh Hegde, P. Venkatarama Reddi<\/div>\n<pre>           CASE NO.:\nAppeal (civil) 6408-6410  of  1999\n\n\n\nPETITIONER:\nTHE COMMISSIONER OF CUSTOMS CHENNAI\n\n\tVs.\n\nRESPONDENT:\nM\/S. YESES INTERNATIONAL\n\nDATE OF JUDGMENT:\t08\/10\/2001\n\nBENCH:\nN. Santosh Hegde &amp; P. Venkatarama Reddi\n\n\n\n\nJUDGMENT:\n<\/pre>\n<p>P.VENKATARAMA REDDI, J.\n<\/p>\n<p>The respondent herein imported certain consignment of<br \/>\nsuperior kerosene oil which was sold to it by Indian Oil Corporation on high<br \/>\nsea sale basis.\t The controversy in this appeal is about the assessable value<br \/>\nof the imported goods under Section 14 of the Customs Act 1962.\t The<br \/>\nAssistant Commissioner of Customs assessed the value on the basis of final<br \/>\ninvoices raised by Indian Oil Corporation, Madras, which included CIF<br \/>\nvalue, service charges plus other charges.  Amongst other charges were<br \/>\ndemurrage, wharfage and stock loss.  The respondent- assessee filed an<br \/>\nappeal and contended inter alia that these charges were not includible in the<br \/>\nassessable value for the reason that they were post-importation charges and<br \/>\nan addition of CIF value at the rate of one percent having already been made<br \/>\nin terms of the Customs Valuation Rules, 1988 to cover the landing charges,<br \/>\nno further addition could be made under the above heads.  The Appellate<br \/>\nCommissioner accepted the contention of the appellant and allowed the<br \/>\nappeal in respect of the above mentioned three items. However, the appeal<br \/>\nwas dismissed as regards  bank charges and ocean losses with which we are<br \/>\nnot concerned.\tThe appeal filed by the Revenue in CEGAT, Chennai Bench,<br \/>\nwas dismissed on 12.1.1999 following its earlier decision in final order Nos.<br \/>\n84 and 85 of 1998 dated 16.1.1998.  The learned counsel appearing for the<br \/>\nparties are not in a position to tell us whether that order of the Tribunal has<br \/>\nbecome final.  Be that as it may, the legality of the Tribunals order dated<br \/>\n12.1.1999 dismissing the Revenues appeal has been assailed in this appeal<br \/>\nby the Revenue.\n<\/p>\n<p>According to Section 14(1) of the Customs Act,\tthe value for<br \/>\nthe purpose of charging customs duty on imported goods shall be deemed to<br \/>\nbe the price at which they are ordinarily sold or offered for sale for delivery<br \/>\nat the time and place of importation, in the course of international trade<br \/>\nprovided that the seller and buyer have no  mutual business  interests and<br \/>\nprice is the sole consideration for the transaction. However, sub-section (1A)<br \/>\nwhich was added to Section 14 in the year 1988 provides as follows :-\n<\/p>\n<p>(1A) Subject to the provisions of sub-section (1), the<br \/>\nprice referred to in that sub-section in respect of imported<br \/>\ngoods shall be determined in accordance with the rules<br \/>\nmade in this behalf.\n<\/p>\n<p>Pursuant to sub-section (1A) of Section 14 and in exercise of rule making<br \/>\npower under Section 156, the Central Government framed the Customs<br \/>\nValuation (Department of Price of Imported Goods) Rules, 1988.\tThe<br \/>\nrelevant portion of Rule 9(2) is extracted hereunder:-\n<\/p>\n<p>For the purposes of sub-section (1) and sub-section (1A)<br \/>\nof Section 14 of the Customs Act, 1962 (52 of 1962 and<br \/>\nthese rules, the value of the imported goods shall be the<br \/>\nvalue of such goods, for delivery at the time and place of<br \/>\nimportation and shall include<\/p>\n<p>(a) the cost of transport of the imported goods to the<br \/>\nplace of importation;\n<\/p>\n<p>(b) loading, unloading and handling charges associated<br \/>\nwith the delivery of the imported goods at the place<br \/>\nof importation; and<\/p>\n<p>(c) the cost of insurance :\n<\/p>\n<p>Provided that<\/p>\n<p>(i) where the cost of transport referred to in clause (a)<br \/>\nis not ascertainable, such cost shall be twenty per<br \/>\ncent of the free on board value of the goods;\n<\/p>\n<p>(ii) the charges referred to in clause (b) shall be one<br \/>\nper cent of the free on board value of the goods<br \/>\nplus the cost of transport referred to in clause (a)<br \/>\nplus the cost of insurance referred to in clause (c);\n<\/p>\n<p>(iii) where the cost referred to in clause \u00a9 is not<br \/>\nascertainable, such cost shall be 1.125% of free on<br \/>\nboard value of the goods;\n<\/p>\n<p>xxx\t\t     xxx\t\t  xxx\t\t\txxx<\/p>\n<p>It is not in dispute that those provisions are applicable to the<br \/>\npresent case as the importation had taken place in 1995.\n<\/p>\n<p>\t\tWe shall now notice  the findings of the Customs Authorities<br \/>\nand the Tribunal.  The Assistant Commissioner was of the view\tthat<br \/>\nwhatever was charged in the final invoice  including the service charges and<br \/>\nother charges were includible in assessable value.  The Appellate<br \/>\nCommissioner, having noted the proposition that for ascertaining the price of<br \/>\nthe goods under Section 14  for the purpose of determination of assessable<br \/>\nvalue one cannot go beyond the time of delivery at the place of import held<br \/>\nthat wharfage charges and charges on account  of stock\tloss  were incurred<br \/>\nafter landing and  delivery of goods   and, therefore, they were not includible<br \/>\nin the assessable value.  The Appellate Commissioner held that\tthose cost<br \/>\nfactors had no relevance to the time of delivery of the goods at the place of<br \/>\nimportation.  The Tribunal (CEGAT), as already noticed, followed its earlier<br \/>\norder and quoted the extracts therefrom which read as under:-\n<\/p>\n<p>We  do not agree with the further submission in<br \/>\nthe grounds that whatever has been collected by<br \/>\nthe High seas seller from the customer would form<br \/>\npart of the value in terms of Section 14 of the<br \/>\nCustoms Act read with the Customs Valuation<br \/>\nRules, 1988.  Wharfage charges, stock loss<br \/>\nexpenses are essentially part of the landing<br \/>\ncharges,  which as the Commissioner (Appeals)<br \/>\nhas rightly pointed out, have already been  added<br \/>\nin the valuation  of the goods by way of 1% of the<br \/>\nCIF value, in terms of the said Valuation Rules,<br \/>\n<span class=\"hidden_text\">1988<\/span><\/p>\n<p>Thus, it is seen that the Appellate Commissioner and the Tribunal had<br \/>\ndivergent approaches vis-\u00e0-vis the wharfage charges and the stock losses.<br \/>\nAs regards demurrage charges, the learned counsel for the Revenue has<br \/>\nfairly stated that they cannot in any case be included in the  assessable value.<br \/>\nTherefore, we have not referred to the findings of the Appellate Authorities<br \/>\nin this regard.\n<\/p>\n<p>\tLearned senior counsel for the appellants placed reliance on the<br \/>\ndecision of this Court in   Garden Silk Mills Ltd.  Vs.\t Union of India<br \/>\n[1999 (8) SCC 744] to support  his argument that wharfage charges  and<br \/>\ncharges on account of stock-losses are\tincludible in the assessable value as<br \/>\nper the methodology of valuation set out  in Section 14(1).  In that case, the<br \/>\nquestion arose whether the landing charges could be taken into account in<br \/>\ndetermining the assessable value of the imported goods.\t On a lucid analysis<br \/>\nof Section 14(1) (a), the Court answered that question in favour of Revenue<br \/>\nand observed that the value has to be determined  in relation to the time<br \/>\nwhen physical delivery to the importer can take place and physical delivery<br \/>\ncan take place only after the bill of entry, inter alia, for home consumption is<br \/>\nfiled and it is the value at that point of time which would be relevant.  It was<br \/>\nheld that the landing charges which are imposed at or after the time of the<br \/>\ndischarge of the goods\t and prior to the clearance being  granted under<br \/>\nSection 47 of the  Act, necessarily have to be taken into account in<br \/>\ndetermining the value thereof for the purpose of assessing the customs duty.<br \/>\nAt paragraph 24, this Court approved the view taken by various High Courts<br \/>\nthat the concept of value  as understood in Section 14 of the Act  necessarily<br \/>\nrequires the landing charges to be included therein.  Landing charges are<br \/>\nthe expenditure incurred by an importer for bringing goods on board ship to<br \/>\nland  (vide Coromandal Fertilisers Ltd.\t Vs. Collector of Customs [2000<br \/>\n(115) ELT 7].  Loading, unloading and handling charges referred to in<br \/>\nclause (b) of Rule 9(2)\t are components of such landing charges.  At present,<br \/>\nin lieu of ascertainment of such actual landing charges, under clause (ii) to<br \/>\nthe proviso to Rule 9(2), specified percentage is added to the value.\n<\/p>\n<p>\tThe question whether wharfage charges and stock loss would<br \/>\nform part of assessable value of imported goods did not fall for<br \/>\nconsideration in that case.  Moreover at paragraph 6, it was explicitely<br \/>\nstated that the Court was not concerned in that case with the Customs<br \/>\nValuation Rules of 1988.  It was observed :\n<\/p>\n<p>Post  1988, therefore, the value  of the<br \/>\nimported goods has to be determined in<br \/>\naccordance with the rules which, according<br \/>\nto the respondents, are based on the GATT<br \/>\nValuation Code. With these Rules, however,<br \/>\nwe are not concerned in the present case<br \/>\nbecause all the goods were imported prior to<br \/>\nthe incorporation of Section 1A of Section<br \/>\n14 of the Act.\n<\/p>\n<p>\t\t    From the order of the Appellate Commissioner as well as<br \/>\nTribunal it is clear that landing charges at fixed percentage was added to the<br \/>\nCIF value as provided for in Rule 9(2).\t Whether clause (b) of Rule 9(2)<br \/>\ntakes within its fold the charges incurred on account of wharfage  is one<br \/>\naspect.\t Irrespective of that, if as held by the Appellate Commissioner, the<br \/>\nwharfage expenses and stock losses  were incurred after the delivery of the<br \/>\ngoods and on the conclusion of the event of importation, the question of<br \/>\nincluding such charges in the assessable value does not arise, even according<br \/>\nto the ratio   of decision in  Garden Silk Mills Ltd. (supra).\t The finding of<br \/>\nthe Appellate Commissioner has not been assailed in the memorandum of<br \/>\nappeal or even in the course of arguments.  Alternatively, even the finding of<br \/>\nthe Tribunal that the disputed items are components of landing charges for<br \/>\nwhich extra one per cent was added, has not been assailed.\tThe Revenue<br \/>\nvirtually invites the Court to decide a legal question in vacuum  without<br \/>\nreference to the true factual position.\t    The true nature of these charges and<br \/>\nthe point of time at which they were incurred cannot be appreciated without<br \/>\nany details and relevant material before us.  Even the pleadings do not bring<br \/>\nout the material particulars.  In these circumstances, we have no option but<br \/>\nto dismiss the appeals.\t   It is made clear that the appeals are being dismissed<br \/>\nfor want of sufficient particulars and relevant material necessary to<br \/>\nappreciate the controversy in proper perspective. The findings arrived at by<br \/>\nthe Appellate Authorities do not therefore warrant interference though, as<br \/>\nalready indicated supra, there is divergence in the approach of the Tribunal<br \/>\nand that of the Commissioner (Appeals) in regard to the nature of the<br \/>\ndisputed items.\n<\/p>\n<p>\t Accordingly, the appeals are dismissed.    There shall be  no<br \/>\norder as to costs.\n<\/p>\n<p>J.\n<\/p>\n<p>(N. SANTOSH HEGDE)<\/p>\n<p>J.\n<\/p>\n<p>(P.VENKATARAMA REDDI)<\/p>\n<p>October\t 08, 2001<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India The Commissioner Of Customs &#8230; vs M\/S. Yeses International on 8 October, 2001 Author: P Reddi Bench: N. Santosh Hegde, P. Venkatarama Reddi CASE NO.: Appeal (civil) 6408-6410 of 1999 PETITIONER: THE COMMISSIONER OF CUSTOMS CHENNAI Vs. RESPONDENT: M\/S. YESES INTERNATIONAL DATE OF JUDGMENT: 08\/10\/2001 BENCH: N. Santosh Hegde &amp; P. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-183575","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Customs ... vs M\/S. 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