https://www.taxtmi.com/caselaws?id=176630 The Tribunal rejected the Revenue's appeal regarding the inclusion of lightrage and stevedoring charges in the assessable value, emphasizing that once freight is included up to the port of unloading, additional expenses cannot be added. The Tribunal also ruled in favor of the importer on the issue of short payment due to moisture content, stating that variations in moisture content do not affect the invoice price unless evidence of extra payment is provided. The Tribunal upheld the lower courts' decisions, citing relevant case law to support its findings. en-us Mon, 11 May 2015 00:00:00 +0530 Wed, 24 Feb 2016 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176630 The Tribunal rejected the Revenue's appeal regarding the inclusion of lightrage and stevedoring charges in the assessable value, emphasizing that once freight is included up to the port of unloading, additional expenses cannot be added. The Tribunal also ruled in favor of the importer on the issue of short payment due to moisture content, stating that variations in moisture content do not affect the invoice price unless evidence of extra payment is provided. The Tribunal upheld the lower courts' decisions, citing relevant case law to support its findings. Case-Laws Customs Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176630