https://www.taxtmi.com/caselaws?id=1699 Barge transport charges for moving imported goods from a mother vessel at anchorage to the jetty were held not includible in customs assessable value where freight up to the Indian port had already been accounted for. The Tribunal applied the principle that additional local transport costs arising from an extraordinary operational situation cannot be added to valuation merely because the vessel could not reach the jetty. The importer's refund claim was therefore accepted on merits, but payment remained subject to examination of unjust enrichment. en-us Tue, 10 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1699 Barge transport charges for moving imported goods from a mother vessel at anchorage to the jetty were held not includible in customs assessable value where freight up to the Indian port had already been accounted for. The Tribunal applied the principle that additional local transport costs arising from an extraordinary operational situation cannot be added to valuation merely because the vessel could not reach the jetty. The importer's refund claim was therefore accepted on merits, but payment remained subject to examination of unjust enrichment. Case-Laws Customs Tue, 10 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1699