Appellate tribunal excludes charges from assessable value under Customs Act, 1962

The appellate tribunal held that certain charges should not be included in the assessable value under Section 14 of the Customs Act, 1962, as they are not considered transport costs. The demand was set aside, and the appeal was allowed.

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The appellate tribunal ruled that charges like Pilotage, port charges, berth hire charges, towage charges, and light house charges should not be included in the assessable value under Section 14 of the Customs Act, 1962. The decision was based on a previous order that established these charges are not transport costs. The demand was set aside, and the appeal was allowed.

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