https://www.taxtmi.com/caselaws?id=80895 Demurrage charges were treated as a disputed component of customs assessable value under the Customs Valuation Rules, 1988, with the Tribunal noting that such charges arise only when the importer cannot clear goods in time. It held at the stay stage that includibility should be determined at final hearing and that an earlier Tribunal view supported non-inclusion. On that basis, pre-deposit of the demanded duty was waived and recovery was stayed pending disposal of the proceedings. en-us Thu, 04 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 11:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80895 Demurrage charges were treated as a disputed component of customs assessable value under the Customs Valuation Rules, 1988, with the Tribunal noting that such charges arise only when the importer cannot clear goods in time. It held at the stay stage that includibility should be determined at final hearing and that an earlier Tribunal view supported non-inclusion. On that basis, pre-deposit of the demanded duty was waived and recovery was stayed pending disposal of the proceedings. Case-Laws Customs Thu, 04 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80895