https://www.taxtmi.com/caselaws?id=88240 A show cause notice for differential duty was held to be within six months of provisional assessment and not defective because it contained the relevant particulars. Charges paid for detention of the vessel beyond the contracted period were treated as pre-landing charges and included in the assessable value of the imported goods; the precedent concerning Port Trust wharfage or demurrage charges was held inapplicable on these facts. The demand was therefore sustained. en-us Wed, 04 Dec 1996 00:00:00 +0530 Fri, 16 Sep 2011 13:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88240 A show cause notice for differential duty was held to be within six months of provisional assessment and not defective because it contained the relevant particulars. Charges paid for detention of the vessel beyond the contracted period were treated as pre-landing charges and included in the assessable value of the imported goods; the precedent concerning Port Trust wharfage or demurrage charges was held inapplicable on these facts. The demand was therefore sustained. Case-Laws Customs Wed, 04 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88240