TECNO DOORS PVT LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Being aggrieved by the Final Order No.42350/2017, dated 4/10/2017, passed in Appeal No.C/148/2010, on the file of the CESTAT, Chennai, instant Civil Miscellaneous Appeal is filed.

(2.) Brief facts are that Tecno Doors Private Ltd., Kancheepuram, appellant herein, had imported Landing Panel Left and Right Landing Doors and Panel Centre Cabin Operator from Spain, filed a Bill of Entry, dated 20/2/2009, for home consumption. Subject goods were covered, under invoice No.09/224, dated 16/2/2009, showing FOB value of EURO 19855.60 and air freight of EURO 10648.34.

(3.) According to the appellant, as per Rule 10 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, for the purpose of arriving at the assessable value, freight amount shall not exceed 20% of the FOB value of the imported goods. Accordingly, appellant added freight amount of EURO 3900, being 20% of FOB value, to the invoice value, to arrive at the assessable value. However, the assessing Officer, directed the appellant, to include the freight amount of EURO 6748.34, as miscellaneous charges.