https://www.taxtmi.com/caselaws?id=95930 Service charges collected through MSTC were held includible in the assessable value, so the duty demand on that component was sustained. Where landing charges had already been loaded on a percentage basis, stevedoring or unloading charges could not be added separately, so the corresponding demand was set aside. The personal penalty was found unwarranted on the facts and was also annulled. The appeal was therefore partly allowed, with the demand sustained only on the service-charge component and deleted for stevedoring charges and penalty. en-us Thu, 08 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 10:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95930 Service charges collected through MSTC were held includible in the assessable value, so the duty demand on that component was sustained. Where landing charges had already been loaded on a percentage basis, stevedoring or unloading charges could not be added separately, so the corresponding demand was set aside. The personal penalty was found unwarranted on the facts and was also annulled. The appeal was therefore partly allowed, with the demand sustained only on the service-charge component and deleted for stevedoring charges and penalty. Case-Laws Customs Thu, 08 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95930