https://www.taxtmi.com/caselaws?id=89056 The Tribunal upheld the Commissioner's decision to deduct despatch money from the assessable value of imported goods, considering it as part of the cost of transport. It emphasized that if despatch money is a component of freight, it should be excluded from the assessable value. The Tribunal also dismissed objections regarding the Commissioner's authorization in the appeal process, stating that the grounds of appeal were properly addressed. Ultimately, based on the interpretation of the Customs Valuation Rules, the Tribunal rejected the appeal and affirmed the deduction of despatch money from the assessable value of imported goods. en-us Thu, 21 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 11:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89056 The Tribunal upheld the Commissioner's decision to deduct despatch money from the assessable value of imported goods, considering it as part of the cost of transport. It emphasized that if despatch money is a component of freight, it should be excluded from the assessable value. The Tribunal also dismissed objections regarding the Commissioner's authorization in the appeal process, stating that the grounds of appeal were properly addressed. Ultimately, based on the interpretation of the Customs Valuation Rules, the Tribunal rejected the appeal and affirmed the deduction of despatch money from the assessable value of imported goods. Case-Laws Customs Thu, 21 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89056