https://www.taxtmi.com/caselaws?id=213881 The Tribunal rejected the Revenue's appeal against the order setting aside the inclusion of bagging charges in the assessable value of imported goods. The Tribunal held that such charges incurred post-importation should not be included in the assessable value as the taxable event occurs when goods reach customs barriers and the bill of entry for home consumption is filed. Therefore, the Tribunal upheld the first appellate authority's decision, concluding that the bagging charges should not be considered for valuation purposes. en-us Wed, 30 May 2012 00:00:00 +0530 Sat, 09 Jun 2012 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213881 The Tribunal rejected the Revenue's appeal against the order setting aside the inclusion of bagging charges in the assessable value of imported goods. The Tribunal held that such charges incurred post-importation should not be included in the assessable value as the taxable event occurs when goods reach customs barriers and the bill of entry for home consumption is filed. Therefore, the Tribunal upheld the first appellate authority's decision, concluding that the bagging charges should not be considered for valuation purposes. Case-Laws Customs Wed, 30 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213881