https://www.taxtmi.com/caselaws?id=220534 Dispatch money earned for quicker unloading was treated as a freight-related rebate deductible from the customs assessable value, supporting the refund claim. The Tribunal also held that the appellate authority could not uphold rejection of the refund on a ground not contained in the show-cause notice or the adjudication order. As the notice was confined to valuation issues and deduction of dispatch money, the refund could not be denied on an extraneous basis. The deduction was therefore accepted and the rejection of refund was unsustainable. en-us Thu, 05 Jul 2012 00:00:00 +0530 Wed, 30 Jan 2013 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220534 Dispatch money earned for quicker unloading was treated as a freight-related rebate deductible from the customs assessable value, supporting the refund claim. The Tribunal also held that the appellate authority could not uphold rejection of the refund on a ground not contained in the show-cause notice or the adjudication order. As the notice was confined to valuation issues and deduction of dispatch money, the refund could not be denied on an extraneous basis. The deduction was therefore accepted and the rejection of refund was unsustainable. Case-Laws Customs Thu, 05 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220534