https://www.taxtmi.com/caselaws?id=212728 The Tribunal upheld the respondent's view, rejecting the appellant's claim for adjustment of excess duty payment against short payment. The finalization of provisional assessment was ordered to be based on invoice value, excluding demurrage charges from the assessable value. The appeal was disposed of with modifications, including the re-examination of specific issues arising from Bills of Entry by the original authority. en-us Thu, 30 Jun 2011 00:00:00 +0530 Thu, 28 Apr 2016 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212728 The Tribunal upheld the respondent's view, rejecting the appellant's claim for adjustment of excess duty payment against short payment. The finalization of provisional assessment was ordered to be based on invoice value, excluding demurrage charges from the assessable value. The appeal was disposed of with modifications, including the re-examination of specific issues arising from Bills of Entry by the original authority. Case-Laws Customs Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212728