https://www.taxtmi.com/caselaws?id=355648 Demurrage incurred after the goods reached port and high sea sale commission were held not includible in the customs assessable value, so the valuation additions were dropped. Penalty under Section 114A of the Customs Act was held unsustainable where differential duty had been paid before the show-cause notice, and the redemption fine was set aside because the goods were not available for confiscation. Interest under Section 18(3) was also found inapplicable for imports made before its insertion on 13 July 2006, so the interest demand was deleted. All consequential relief followed in favour of the assessee. en-us Fri, 08 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355648 Demurrage incurred after the goods reached port and high sea sale commission were held not includible in the customs assessable value, so the valuation additions were dropped. Penalty under Section 114A of the Customs Act was held unsustainable where differential duty had been paid before the show-cause notice, and the redemption fine was set aside because the goods were not available for confiscation. Interest under Section 18(3) was also found inapplicable for imports made before its insertion on 13 July 2006, so the interest demand was deleted. All consequential relief followed in favour of the assessee. Case-Laws Customs Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355648