Landing charges in sez

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

31 May 2013 HI,

I am working with SEZ (Special Economic Zone) my qestion is.

If we making (while filling Bill of Entry) IUT or Bond to Bond transfer form one unit to another.

will we need to take landing charges in BOE?

Thanks in advance.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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15 June 2013 the Commissioner (Appeals) held that as far as the includibility of 1 per cent. landing charges is concerned, the same are to be included in the assessable value as per the provisions of Rule 9(2) of the Customs Valuation Rules, 1988.

for more info:

cases is

J. M. Industries v. Commissioner of Customs 2008 (231) ELT 503 (CESTAT-Ahmedabad).

Customs Act, 1962, s. 14; Customs (Valuation) Rules, 1988 r. 9(2)(ii); Customs (Valuation) Rules, 2007, r. 10

Querist : Anonymous

Querist : Anonymous (Querist)

21 August 2013 Thanks Sir,

For Your valuable reply.

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