https://www.taxtmi.com/caselaws?id=254565 Where goods were sold on FOR destination basis and duty was paid on transaction value, outward freight was not includible in assessable value in the absence of a specific allegation or evidence that transport charges were separately recovered from buyers. The notice did not establish any additional collection beyond the invoice value, and Revenue failed to discharge the burden of proving the factual basis for freight inclusion. The finding that freight had been added over and above the assessable value was therefore unsupported by evidence. The duty demand, penalty and interest were accordingly unsustainable and the impugned orders were quashed. en-us Tue, 14 Oct 2014 00:00:00 +0530 Thu, 04 Jun 2015 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254565 Where goods were sold on FOR destination basis and duty was paid on transaction value, outward freight was not includible in assessable value in the absence of a specific allegation or evidence that transport charges were separately recovered from buyers. The notice did not establish any additional collection beyond the invoice value, and Revenue failed to discharge the burden of proving the factual basis for freight inclusion. The finding that freight had been added over and above the assessable value was therefore unsupported by evidence. The duty demand, penalty and interest were accordingly unsustainable and the impugned orders were quashed. Case-Laws Central Excise Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254565