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Cost of freight for air transport to be restricted to 20% of FOB value: CESTAT Delhi
Case Law Details
- Case Name
- Delphi Automotive Systems Private Limited Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Delphi Automotive Systems Private Limited Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that duty to be levied on CIF value and cost of freight for transport via air to be restricted to 20% of Free on Board [FOB] value of the goods. Hence, demand of differential duty sustained.
Facts- The order-in-original dated 30.04.2014 passed by the Commissioner of Customs (Preventive), New Delhi is assailed by M/s Delphi Automotive Systems Pvt. Ltd., Shri Nirdesh Karnawat, Shri Kulbhushan Malik, Shri Prashanth Kumar Nath, Shri Naresh Gambhir and Shri M.S. Bedi in these appeals. By the impugn...
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