{"id":266667,"date":"1996-07-18T00:00:00","date_gmt":"1996-07-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996"},"modified":"2015-08-09T18:53:30","modified_gmt":"2015-08-09T13:23:30","slug":"collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996","title":{"rendered":"Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1996 (87) ELT 506 Tri Del<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>U.L. Bhat, President<\/p>\n<p id=\"p_1\">1. After the clearance of goods on payment of customs duty, the respondents filed refund claim in regard to the addition of US $ 798 per MT C&amp;F to the invoice price as also the landing charges. The Assistant Collector allowed refund on the former, but rejected the claim in regard to the landing charges. The Collector (Appeals), however, allowed refund in regarding to the landing charges also.\n<\/p>\n<p id=\"p_2\">2. The initial assessment was not provisional but final. That was why the respondents paid the customs duty under protest. We have been consistently following the view taken by the Tribunal in the case of <a href=\"\/doc\/265694\/\" id=\"a_1\">Collector of Customs v. India Polyfibres Ltd<\/a>., 1988 (38) E.L.T. 517, wherein it has been held that landing charges are to be added on notional basis as adoption of actual amount of landing charges for arriving at the assessable value would add enormous amount of infructuous work for the Customs Houses as well as the importers.\n<\/p>\n<p id=\"p_3\">3. The learned counsel for the respondents places reliance on the decision of the Tribunal in the case of <a href=\"\/doc\/1927645\/\" id=\"a_1\">Collector of Customs v. Hindustan Petroleum Corpn<\/a>., 1993 (67) E.L.T. 159, wherein after quoting extensively from the case of <a href=\"\/doc\/265694\/\" id=\"a_2\">Collector of Customs v. India Polyfibres<\/a>, the Bench observed that there is no prohibition on inclusion of landing charges at actuals for determining the assessable value. We have our own reservation regarding this, but we do not propose to refer to the matter to a Larger Bench, since the facts of the case in <a href=\"\/doc\/1927645\/\" id=\"a_3\">Collector of Customs v. Hindustan Petroleum Corpn<\/a>. 1993 (67) E.L.T. 159, are clearly distinguishable from the facts of the present case. In the case of Hindustan Petroleum Corpn., the original assessment was provisional, with the result a regular assessment remained to be made and meanwhile actual landing charges became available. It was in those circumstances, the Tribunal held that actual landing charges should be taken into account. The present is not a case of provisional assessment, but of regular assessment even initially. Therefore, we are governed by the decision in the case of India Polyfibres Ltd.\n<\/p>\n<p id=\"p_4\">4. We, therefore, hold that the Collector (Appeals) was in error in holding that actual landing charges should have been included and refund should be made on that basis. The order of the Collector (Appeals) is set aside and the order of the Assistant Collector is restored. The appeal is allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996 Equivalent citations: 1996 (87) ELT 506 Tri Del ORDER U.L. Bhat, President 1. After the clearance of goods on payment of customs duty, the respondents filed refund claim in regard to the addition of US $ [&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":[41,33],"tags":[],"class_list":["post-266667","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1996-07-17T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-08-09T13:23:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996\",\"datePublished\":\"1996-07-17T18:30:00+00:00\",\"dateModified\":\"2015-08-09T13:23:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996\"},\"wordCount\":428,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Customs, Excise and Gold Tribunal - Delhi\",\"Tribunal\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996\",\"name\":\"Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1996-07-17T18:30:00+00:00\",\"dateModified\":\"2015-08-09T13:23:30+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996","og_locale":"en_US","og_type":"article","og_title":"Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1996-07-17T18:30:00+00:00","article_modified_time":"2015-08-09T13:23:30+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996","datePublished":"1996-07-17T18:30:00+00:00","dateModified":"2015-08-09T13:23:30+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996"},"wordCount":428,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Customs, Excise and Gold Tribunal - Delhi","Tribunal"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996","url":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996","name":"Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1996-07-17T18:30:00+00:00","dateModified":"2015-08-09T13:23:30+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-mcdowell-and-co-ltd-on-18-july-1996#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Collector Of Customs vs Mcdowell And Co. Ltd. on 18 July, 1996"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/266667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=266667"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/266667\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=266667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=266667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=266667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}