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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Stevedoring charges excluded from assessable import value as they are covered by loading/unloading allowance under customs valuation rules.</h1> Stevedoring charges, representing unloading onto land, must not be included separately in the assessable value of imports because they are covered by the standard loading/unloading and handling allowance under the customs valuation framework; field formations should finalise provisional assessments and report implementation difficulties to the Board.

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