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of <h1>Supreme Court Ruling on Ship Demurrage Charges Not a Precedent; Pending Appeal on Similar Issue.</h1> The circular addresses the inclusion of ship demurrage charges in the assessable value of imported goods, referencing a Supreme Court judgment involving the Commissioner of Customs, Chennai, and a company. The Supreme Court clarified that the judgment, dated October 8, 2001, was specific to the case facts and a concession by the revenue's counsel, without establishing a legal precedent on demurrage charges. Commissioners are advised not to apply this judgment to other cases. An appeal concerning a similar issue with another company is pending before the Supreme Court.
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