Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs staff overtime not part of assessable value per Tribunal. Revision application granted.</h1> The Tribunal held that overtime allowances paid to Customs staff should not be included in the assessable value as they are optional and casual, not ... Customs valuation The judgment dealt with whether overtime allowances paid to Customs staff should be included in the assessable value. The Tribunal held that such expenses are optional and casual, not obligatory, and thus should not be included in the assessable value as per Section 14 of the Customs Act, 1962. The Revision application was allowed, providing consequential relief.
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