https://www.taxtmi.com/circulars?id=1305 The Board withdraws its earlier letter and clarifies that ship demurrage charges are not exempt and, where required by the valuation framework of the Customs Act and the Customs Valuation Rules, must be included in the assessable value of imported goods; earlier practice and conference perceptions did not examine applicable valuation rules, and importers have treated post-despatch and freight adjustments inconsistently in appeals. en-us Fri, 02 Mar 2001 00:00:00 +0530 Thu, 11 Jun 2009 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1305 The Board withdraws its earlier letter and clarifies that ship demurrage charges are not exempt and, where required by the valuation framework of the Customs Act and the Customs Valuation Rules, must be included in the assessable value of imported goods; earlier practice and conference perceptions did not examine applicable valuation rules, and importers have treated post-despatch and freight adjustments inconsistently in appeals. Circulars Customs Fri, 02 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1305