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    <title>2004 (6) TMI 450 - SETTLEMENT COMMISSION, CUSTOMS &amp; CENTRAL EXCISE, N</title>
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    <description>The case involved disputes regarding the inclusion of freight charges in the assessable value of goods, duty liability on extra freight charges, duty on freight charges for goods supplied to Nepal, and duty on third-party inspection charges. The court ruled in favor of the applicant, stating that duty on the freight element for goods cleared during a specific period was not justified. The applicant accepted additional duty liability for extra freight charges, which was settled at Rs. 5,55,731. Duty on freight charges for goods supplied to Nepal was deemed unsustainable, and inspection charges were not included in the assessable value. The settlement terms included immunity from interest and penalty for the applicant.</description>
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    <pubDate>Fri, 11 Jun 2004 00:00:00 +0530</pubDate>
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      <title>2004 (6) TMI 450 - SETTLEMENT COMMISSION, CUSTOMS &amp; CENTRAL EXCISE, N</title>
      <link>https://www.taxtmi.com/caselaws?id=112523</link>
      <description>The case involved disputes regarding the inclusion of freight charges in the assessable value of goods, duty liability on extra freight charges, duty on freight charges for goods supplied to Nepal, and duty on third-party inspection charges. The court ruled in favor of the applicant, stating that duty on the freight element for goods cleared during a specific period was not justified. The applicant accepted additional duty liability for extra freight charges, which was settled at Rs. 5,55,731. Duty on freight charges for goods supplied to Nepal was deemed unsustainable, and inspection charges were not included in the assessable value. The settlement terms included immunity from interest and penalty for the applicant.</description>
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