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<h1>Appeal dismissed due to failure to prove charges incurred post-clearance were separate. Assessable value affected.</h1> The appeal was dismissed as the party failed to substantiate that forwarding charges, Angadia charges, and testing charges were incurred outside the ... Valuation The judgment concerns the addition of forwarding charges, Angadia charges, and testing charges to the assessable value. The party failed to provide evidence that these charges were incurred outside the factory after goods were cleared. As a result, the charges were included in the assessable value. The appeal was dismissed as the issue was not substantiated by the party.
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