https://www.taxtmi.com/caselaws?id=237791 The Tribunal held that ship demurrage charges should not be included in the assessable value of imported goods for customs duty assessment between 02.03.01 to 26.09.06, despite provisional assessments. This decision was based on Customs Valuation Rules, judicial precedents, and the Customs Act, 1962. The Tribunal affirmed previous decisions in Shine Petroleum Pvt. Ltd. and MGM International Exports Ltd., deeming them correctly decided. The case was remanded to the original Bench for additional proceedings. en-us Wed, 07 Aug 2013 00:00:00 +0530 Mon, 11 Nov 2013 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237791 The Tribunal held that ship demurrage charges should not be included in the assessable value of imported goods for customs duty assessment between 02.03.01 to 26.09.06, despite provisional assessments. This decision was based on Customs Valuation Rules, judicial precedents, and the Customs Act, 1962. The Tribunal affirmed previous decisions in Shine Petroleum Pvt. Ltd. and MGM International Exports Ltd., deeming them correctly decided. The case was remanded to the original Bench for additional proceedings. Case-Laws Customs Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237791