Bureau Veritas Vs. Commissioner of Customs

Decided On : Jun-30-2003

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

LAW: the Customs Act, Section 111 of the Act, Rule 4, Section 28 of the Act, Section 112, Rule 9, the Fair Market Value, Article 7, Article I of the Agreement on Customs Valuation, Article I, Article I, Rule 8, Section 112, Section 112

CARDINAL: 1, 1348/02, two, 1451,893,375, 29.45, 5, 2, 2, 26, 1, 4(2, 3, 3, 3, one, 9, 4(3, two, two, half, less than half, 14, 1999.15, two, two, 44.3, 44.2, 44.3, two, 19, two, 1999.20, 540, 257, 103, one, just 103, Two, 73, 29, 35, 357, 360, 4.24, 1.1, 1.1

PERSON: Pride Foramer, Continental Shelf, Pride Foramer, Pride Foramer, Jean Paul Rabier, Bureau Veritas, Jean Paul Rabier, Rs, Pride Foramer, Pride Foramer, jack-ups, Gavin M.J. Strachan, Rig Forecast, Mirah Decor v., Alexander II.23

ORG: the Oil &amp, Natural Gas Commission, Pride Pennsylvania, Pride Global Limited, Oil &, Natural Gas Commission, the Bombay High Court, Notice, Rabier, Bureau Veritas, Bureau Veritas, the Customs Valuation Rules, Pride Global Ltd., Pride International Inc., Pride International Inc, Cartier Shipping Co., Bureau Veritas, Circular, Barry Rogliano Salles &, Cie, Board, Aban Loyd Chiles Offshore Ltd, The Counsel for Bureau Veritas, Bureau Veritas, the Oil &amp, Natural Gas Commission, the Valuation Rules, Customs, Customs, the Bassoe Offshore Monthly, Bassoe Offshore Consultants, the Offshore Drilling Monthly, Jeferies &amp, Company Inc., The Bassoe Offshore Monthly of March, Jefferies &amp, Co. Inc., Century, Brent, Brent, The Bassoe Offshore Review of 1999, Century, Brent, The Bassoe Offshore Monthly, Bassoe Offshore Oil Review, The Bassoe Review of, M/s. Pride Global, OPEC, Organization of Petroleum Export Countries, the Technical Committee on Customs Valuation of, the World Customs Organisation, ODS-Petrodata Ltd., Bassoe Offshore Consultants, ODS-Petrodata, the Oil Drilling Industry, the London Financial Times Newsletters,, Financial Times, Financial Times World Rig Facts, Court, the United Kingdom Inland Revenue Oil Taxation Office, U.S. Marine Administration, LcTourneau 116-C, CCE - 1988, ONGC, ONGC, Aban Loyd Chiles Off Shore Ltd., ONGC, Customs, the Technical Committee on Customs Valuation of, the World Customs Organization, GATT, Tariff and Trade, Committee, the Valuation Rules, Paragraph 1 of Article, FOB, Department, ONGC, ONGG, Department, Board, Aban Loyd Chiles Off Shore Ltd., Bureau Veritas, Bureau Veritas, Bureau Veritas, Bassoe Jeferies

DATE: January, 1999, March, 1999, 1976, 1962, April, 2000, May 2000, September 2001, 1999, 2000, this order.3, 1988, March, 1999, January of that year, 1997, March, 2000, daily, 1999, 1997, 1997, 1999, 1999, 2000, 1999, between 1997 and 1999, two months earlier, 1988, 1999, 1992, 1992, 1999, 1992, December, 1997, March, 1999, December, 1997, 1972, 1980, December, 1997, March, 1999, 1972, October, 1997, March, 1999, monthly, between 1997, 1997, 1999, monthly, the last day of each month, January, 1997, monthly, January, 1997, April, 7 or 8 months, January, 1998, December, 1998, the start of 1999, 1998, between January, 1997, January 1999, April 1999, January, the following month, March, daily, as long as, March, 2000, the first quarter of 1993, the last quarter of 1998, May, 1999, between May, 1997 and, May, 1999, May, 1999, two years earlier, May, 1997, May, 1999, 1997, 1999, February, 1999, this year, 2000, the next couple, 1997, the last 5 years, August 2002, 1974 to 1992, monthly, 1980, 1985, 1990, 1993, 1996, a year or so later, 1999, the next year, between 1997, 2000, between 1997 and 1999, 1997, 1999, a year, April, March, 1999, 1994, January, 1999, 1977, 1997, 1997

QUANTITY: 300 ft depth, a 300 feet, 350 feet, 300 ft jack-ups

GPE: India, British Virgin Islands, U.S., U.S., Mumbai, India, Singapore, US, India, Paris, India, India, Edinburgh, Scotland, US, US, US, US, US, US, US, US, US, Gulf of Mexico, US, US, US, US, Edinburgh, Strachan, Edinburgh, Scotland, the United Kingdom, the United States, the United States, United Kingdom, Australia, New Zealand, Strachan, US, US, US, US, US, US, US, Jefferies, US, India, US, Singapore

MONEY: $ 17 million, 17,682,690.The, $ 32.78 million, $ 17 million, $ 35.35 million, $ 17 million, $ 35.35 million, $ 35.35 million, between $ 15 and $ 17 million, $ 18 million, $ 70 million, 35, 23.45, 17.45, 15.11, 9.88, 9.98, 11.12, 10.23, 19.03, 60,000, 17,000, 31,000, 21,000, 35.35, $ 38 million, $ 10 million, $ 25 million, $ 20 million, $ 90 million, $ 40 million, $ 50 million, $ 18 million, $ 35 million, $ 18 million, $ 17 million, $ 18 million, $ 18 million, $ 17 million, $ 17 million, 500,000, 17,500,000, 17696875, 17682690.50.25, $ 10 million, $ 35 million, $ 15 million

NORP: Indian, Paragraphs 44.2

PRODUCT: F 4951/16/93-Cus V of

PERCENT: 50%, more than 50%, 23%, 50%, 50%, over 110%, 110%, 1.125%

ORDINAL: Firstly, Secondly, second

LOC: the North Sea, Middle East, the North Sea