https://www.taxtmi.com/caselaws?id=210644 Demurrage, wharfage and stock loss charges were held not includible in assessable value under Rule 9(1)(e) of the Customs Valuation Rules, 1988, consistent with the binding Supreme Court precedent and the Ministry of Finance circular relied on in the discussion. On maintainability, the existence of an alternative statutory appeal under Section 130 of the Customs Act did not bar writ relief where the tribunal order reflected a divided view, allowing judicial discretion to entertain the petition. The appellate court therefore set aside the writ court and tribunal orders and directed exclusion of the disputed charges from assessable value. en-us Fri, 20 Nov 2009 00:00:00 +0530 Sat, 18 Feb 2012 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210644 Demurrage, wharfage and stock loss charges were held not includible in assessable value under Rule 9(1)(e) of the Customs Valuation Rules, 1988, consistent with the binding Supreme Court precedent and the Ministry of Finance circular relied on in the discussion. On maintainability, the existence of an alternative statutory appeal under Section 130 of the Customs Act did not bar writ relief where the tribunal order reflected a divided view, allowing judicial discretion to entertain the petition. The appellate court therefore set aside the writ court and tribunal orders and directed exclusion of the disputed charges from assessable value. Case-Laws Customs Fri, 20 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210644