https://www.taxtmi.com/caselaws?id=97582 The Appellate Tribunal CEGAT, Kolkata addressed the inclusion of Service Charges in the assessable value of imported goods, ruling in favor of inclusion based on Supreme Court precedent. However, Stamp Duty was deemed not includible in the assessable value as per Customs Act provisions. The Tribunal upheld a longer limitation period due to non-disclosure of key invoice details but reduced penalties by 50% in each appeal. en-us Thu, 10 Aug 2000 00:00:00 +0530 Tue, 17 Jan 2012 13:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97582 The Appellate Tribunal CEGAT, Kolkata addressed the inclusion of Service Charges in the assessable value of imported goods, ruling in favor of inclusion based on Supreme Court precedent. However, Stamp Duty was deemed not includible in the assessable value as per Customs Act provisions. The Tribunal upheld a longer limitation period due to non-disclosure of key invoice details but reduced penalties by 50% in each appeal. Case-Laws Customs Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97582