https://www.taxtmi.com/caselaws?id=114583 The Appellate Tribunal CESTAT, New Delhi, upheld the duty demand confirmation of Rs. 38,780 against the appellants for including forwarding charges in the assessable value of goods. The Tribunal also imposed a penalty of Rs. 5,000. Despite the appellants' argument that the charges were actually freight charges, the Tribunal found in favor of the revenue authorities due to clear documentation and lack of evidence supporting the appellants' claim. The Tribunal emphasized the importance of clear documentation and evidence in determining the inclusion of charges in the assessable value of goods. en-us Wed, 03 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 11:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114583 The Appellate Tribunal CESTAT, New Delhi, upheld the duty demand confirmation of Rs. 38,780 against the appellants for including forwarding charges in the assessable value of goods. The Tribunal also imposed a penalty of Rs. 5,000. Despite the appellants' argument that the charges were actually freight charges, the Tribunal found in favor of the revenue authorities due to clear documentation and lack of evidence supporting the appellants' claim. The Tribunal emphasized the importance of clear documentation and evidence in determining the inclusion of charges in the assessable value of goods. Case-Laws Central Excise Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114583