Equipment on board cannot be treated as independent of barge without evidence

Commissioner of Customs (Export) Vs Lift & Shift India Pvt. Ltd. (CESTAT Mumbai) Introduction: The case of Commissioner of Customs (Export) vs. Lift & Shift India Pvt Ltd was brought before CESTAT Mumbai. The dispute revolved around the customs duty liability on the import of a barge, Aqua Float 300′, towed by the tug, Fordeco 61. The appellant argued that there was irregular value addition of equipment on board, and the tribunal was tasked with determining whether the equipment should be charged separately. Analysis: The appellant claimed that the equipment on board the barge s...