Supreme Court dismisses appeals lacking valuation affidavit & upholds previous decision on demurrage charges.

The Supreme Court dismissed the appeals due to the absence of the valuation affidavit and the previous decision favoring the assessee on demurrage charges inclusion in the assessable value.

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The Supreme Court dismissed the appeals as the affidavit of valuation was not filed and the issue of demurrage charges forming part of assessable value was decided in favor of the assessee in a previous order. The appeals were dismissed based on these grounds.

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