https://www.taxtmi.com/caselaws?id=235918 The Tribunal concluded that the charging of up to Rs. 2000/- PMT as throughput charges was not a condition of sale between the foreign supplier and the importer. Therefore, these charges should not be added to the transaction value under Section 14 of the Customs Act, 1962. The appeals were allowed, the original order was set aside, and penalties imposed on the appellants were revoked. The judgment emphasized that charges incurred post-importation, not forming part of the sale agreement, should not be included in the assessable value of imported goods. en-us Mon, 10 Jun 2013 00:00:00 +0530 Fri, 15 May 2015 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235918 The Tribunal concluded that the charging of up to Rs. 2000/- PMT as throughput charges was not a condition of sale between the foreign supplier and the importer. Therefore, these charges should not be added to the transaction value under Section 14 of the Customs Act, 1962. The appeals were allowed, the original order was set aside, and penalties imposed on the appellants were revoked. The judgment emphasized that charges incurred post-importation, not forming part of the sale agreement, should not be included in the assessable value of imported goods. Case-Laws Customs Mon, 10 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235918