https://www.taxtmi.com/caselaws?id=3585 Barge hire charges incurred only for unloading goods from the mother vessel to the barge after the customs barrier had been crossed were not part of the assessable value for customs purposes. The expenditure was attributable to post-import unloading activity, not to the value of the imported goods at the point of importation, so it was excluded from assessable value. The appeal failed. en-us Thu, 13 Mar 2008 00:00:00 +0530 Wed, 16 Apr 2008 20:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3585 Barge hire charges incurred only for unloading goods from the mother vessel to the barge after the customs barrier had been crossed were not part of the assessable value for customs purposes. The expenditure was attributable to post-import unloading activity, not to the value of the imported goods at the point of importation, so it was excluded from assessable value. The appeal failed. Case-Laws Customs Thu, 13 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3585