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    <title>2016 (7) TMI 224 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that demurrage charges should not be included in the assessable value of imported goods for custom duty purposes. Additionally, the Tribunal found that interest demand under Section 18 of the Customs Act was not applicable to the imports during the relevant period. The impugned order was set aside, and the appeal was allowed with consequential relief, if any.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that demurrage charges should not be included in the assessable value of imported goods for custom duty purposes. Additionally, the Tribunal found that interest demand under Section 18 of the Customs Act was not applicable to the imports during the relevant period. The impugned order was set aside, and the appeal was allowed with consequential relief, if any.</description>
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