https://www.taxtmi.com/caselaws?id=94019 The Tribunal ruled in favor of the appellant, finding that the service charges paid by Indian purchasers of imported goods should not be included in the assessable value of the goods. Additionally, the Tribunal held that the demand raised under Section 28 of the Customs Act was time-barred as the assessments were made in accordance with a circular in force during the relevant period. Therefore, the demand, along with any interest and penalty, was quashed, and the impugned order was set aside in its entirety. en-us Fri, 25 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 14:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94019 The Tribunal ruled in favor of the appellant, finding that the service charges paid by Indian purchasers of imported goods should not be included in the assessable value of the goods. Additionally, the Tribunal held that the demand raised under Section 28 of the Customs Act was time-barred as the assessments were made in accordance with a circular in force during the relevant period. Therefore, the demand, along with any interest and penalty, was quashed, and the impugned order was set aside in its entirety. Case-Laws Customs Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94019