Assessable value of imports: demurrage charges excluded for interim relief, with pre-deposit waived and recovery stayed.

Ship demurrage charges were treated as outside the assessable value of imported goods for the relevant period, following the Tribunal's earlier view. A later departmental clarification was held not to apply retrospectively to the imports in question. On that basis, the issue was treated as settled in favour of importers for interim relief, and the demand was not regarded as requiring immediate recovery pending final hearing. Waiver of pre-deposit was granted and recovery was stayed.

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Issues: Whether the appellants were entitled to waiver of pre-deposit and stay of recovery in respect of the demand founded on inclusion of ship demurrage charges in the assessable value of imported goods.

Analysis: The Tribunal followed its earlier view that, for the relevant period, demurrage charges were not to be included in assessable value. It noted that the departmental clarification on the subject was issued later and could not be applied retrospectively to the imports in question. In these circumstances, the issue was treated as settled in favour of the importers for the purpose of interim relief, and the demand was not treated as warranting immediate recovery pending final hearing.

Conclusion: Waiver of pre-deposit was granted and recovery was stayed in favour of the appellants.

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