| Date: |
01-11-2000
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| Notification No: |
Customs Circular No 86/2000
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding investigation, issue and adjudication of show cause notice against M/ s Indian Oil Corporation for non-inclusion of demurrage/ detention charges in the assessable value - Appointment of common adjudicator
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Regarding investigation, issue and adjudication of show cause notice
against M/ s Indian Oil Corporation for non-inclusion of demurrage/ detention
charges in the assessable value - Appointment of common adjudicator
Circular No. 86 dated 1st November
2000
I am directed to refer to notification No. 14/
2000-Cus. (N.T.) dated 25.2.2000 regarding appointment of Commissioner of
Customs, Calcutta as Commissioner of Customs having jurisdiction over the whole
of India for the purpose of investigation, issue of show cause notices against
M/ s Indian Oil Corporation Ltd. in respect of their consolidated duty liability
on account of non-inclusion of ships' detention/ demurrage and other charges in
the assessable value and also adjudication of cases relating thereto. Doubts
have been raised as to whether all the show cause notices issued to Indian Oil
Corporation Ltd. on valuation issues by various Commissionerate are to be
transferred to the Commissioner of Customs, Calcutta. Doubts have also been
raised as to whether only past cases are to be transferred to Commissioner of
Customs, Calcutta or all future cases are also required to be transferred.
2. The issue has
been examined. It has been decided that in terms of the said notification only
the cases against M/ s Indian Oil Corporation Ltd. involving the issue of
non-inclusion of demurrage/ detention charges and bank charges on such
demurrage/ detention charges pertaining to the period prior to issuance of the
said notification would be handled by Commissioner of Customs, Calcutta. The
cases involving issues other than demurrage/ detention charges and bank charges
on such demurrage/ detention charges need not be transferred to Commissioner of
Customs, Calcutta and these shall be decided by the jurisdictional Commissioner
of Customs. Further, the cases involving issue of demurrage/ detention charges
and bank charges on such demurrage/ detention charges pertaining to period after
the issuance of the said notification shall also be handled by the
jurisdictional Commissioner of Customs.
3. Difficulties, if
any in implementation of these instructions, may be brought to the notice of the
Board. Kindly acknowledge receipt of this Circular.
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