(Vineet Saran and Aniruddha Bose, JJ.)
Civil Appeal Nos. 335-337 of 2009, decided on March 11, 2022
Commissioner of Customs, Mangalore _________________ Appellant;
v.
MGM International Exports Ltd. and Others __________ Respondent(s).
With
Civil Appeal No. 8452 of 2014
&
Civil Appeal No. 5190 of 2015
Civil Appeal Nos. 335-337 of 2009; Civil Appeal No. 8452 of 2014; and Civil Appeal No. 5190 of 2015
The Order of the court was delivered by
Order
1. Office report indicates that the affidavit of valuation in Civil Appeal No. 8452 of 2014 has not been filed.
2. Learned counsel for the parties have also submitted that the issue raised in these appeals is squarely covered by the order of this Court dated 27.08.2015 passed in Civil Appeal Nos. 2691-2728 of 2009 titled as ‘Commissioner of Central Excise, Mangalore v. Mangalore Refinery and Petrochemicals Ltd.’, whereby the issue that whether the demurrage charges can form part of the assessable value, has been decided in favour of the assessee, thereby confirming the order of the Tribunal.
3. Following the order passed in Civil Appeal Nos. 2691-2728 of 2009 as well as on the ground of the default in filing the affidavit of valuation in Civil Appeal No. 8452 of 2014, these appeals are dismissed.
Civil Appeal No(s). 335-337/2009
Commissioner of Customs, Mangalore ___________________ Appellant
v.
M/s. MGM International Exports Ltd. & Ors ___________ Respondent(s)
(office report for direction is to be listed.)
WITH
C.A. No. 8452/2014 (III)
(IA No. 2/2014 – STAY APPLICATION)
C.A. No. 5190/2015 (III)
Date : 11-03-2022 These appeals were called on for hearing today.
(Before Vineet Saran and Aniruddha Bose, JJ.)
UPON hearing the counsel the Court made the following
ORDER
4. The appeals are dismissed in terms of the signed order.
5. Pending application(s), if any, stands disposed of.
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