Barge transport charges excluded from customs value where local movement from anchorage to jetty followed an operational constraint.

Barge transport charges for moving imported goods from a mother vessel at anchorage to the jetty were held not includible in customs assessable value where freight up to the Indian port had already been accounted for. The Tribunal applied the principle that additional local transport costs arising from an extraordinary operational situation cannot be added to valuation merely because the vessel could not reach the jetty. The importer's refund claim was therefore accepted on merits, but payment remained subject to examination of unjust enrichment.

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Issues: Whether the charges for transportation of imported goods by barges from the mother vessel at the anchorage point to the jetty were includible in the assessable value of the goods for customs purposes, and whether the importer was entitled to consequential refund subject to unjust enrichment.

Analysis: The imported goods were unloaded at the anchorage point because the vessel could not reach the jetty due to operational constraints. The barges were used only for local transport from the mother vessel to the jetty. The binding principle applied was that where freight up to the Indian port has already been accounted for, further addition of transportation charges for moving the goods by barge from the mother ship to the jetty is impermissible in valuation. The Tribunal followed the Supreme Court's ruling that such extra charges arising from an extraordinary situation cannot be added to the assessable value. The refund claim remained subject to examination of unjust enrichment.

Conclusion: The barge transportation charges were not includible in the assessable value. The appeals by the importer succeeded on merits, and the refund claims were to be allowed subject to clearance on the unjust enrichment aspect.

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