https://www.taxtmi.com/caselaws?id=120693 The Tribunal upheld the Commissioner's decision to exclude certain charges from the assessable value of imported goods, following the precedent set by the Apex Court in a similar case. The charges in question were deemed as handling charges rather than transport costs, aligning with Rule 9(2)(b) of the Customs Valuation Rules. The Tribunal rejected the Revenue's appeal, emphasizing the correct interpretation of the legal provisions and distinguishing between different types of charges, ultimately ruling in favor of the importer. en-us Thu, 30 Nov 2006 00:00:00 +0530 Mon, 23 Jul 2012 15:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120693 The Tribunal upheld the Commissioner's decision to exclude certain charges from the assessable value of imported goods, following the precedent set by the Apex Court in a similar case. The charges in question were deemed as handling charges rather than transport costs, aligning with Rule 9(2)(b) of the Customs Valuation Rules. The Tribunal rejected the Revenue's appeal, emphasizing the correct interpretation of the legal provisions and distinguishing between different types of charges, ultimately ruling in favor of the importer. Case-Laws Customs Thu, 30 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120693