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    <title>1983 (4) TMI 170 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=73019</link>
    <description>The tribunal dismissed the appeal, upholding the Customs Act&#039;s provisions on currency conversion and inclusion of charges. The conversion of freight amount from foreign currency to Indian rupees for customs duty calculation was deemed valid based on statutory requirements, despite the appellant&#039;s argument that the payment was made in Indian rupees. Additionally, the inclusion of landing charges in the assessable value was upheld, referencing a previous decision on the matter. The tribunal found no merit in the appeal and ruled against the appellant on both grounds, ultimately dismissing the appeal in its entirety.</description>
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    <pubDate>Fri, 15 Apr 1983 00:00:00 +0530</pubDate>
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      <title>1983 (4) TMI 170 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=73019</link>
      <description>The tribunal dismissed the appeal, upholding the Customs Act&#039;s provisions on currency conversion and inclusion of charges. The conversion of freight amount from foreign currency to Indian rupees for customs duty calculation was deemed valid based on statutory requirements, despite the appellant&#039;s argument that the payment was made in Indian rupees. Additionally, the inclusion of landing charges in the assessable value was upheld, referencing a previous decision on the matter. The tribunal found no merit in the appeal and ruled against the appellant on both grounds, ultimately dismissing the appeal in its entirety.</description>
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      <pubDate>Fri, 15 Apr 1983 00:00:00 +0530</pubDate>
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