https://www.taxtmi.com/caselaws?id=365828 Leftover aircraft fuel remaining in the tank as part of the aircraft's operation had no separate freight element, so notional freight could not be added to its customs assessable value and the resulting demand failed. The accompanying penalty was also unsustainable because the appellant had consistently declared flight arrival, fuel reconciliation, and duty payment details, the department had accepted that practice for years, and the authority did not clearly identify a specific basis for penalty. With the valuation addition rejected, the consequential penalty could not survive. en-us Mon, 09 Jul 2018 00:00:00 +0530 Fri, 24 Aug 2018 02:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365828 Leftover aircraft fuel remaining in the tank as part of the aircraft's operation had no separate freight element, so notional freight could not be added to its customs assessable value and the resulting demand failed. The accompanying penalty was also unsustainable because the appellant had consistently declared flight arrival, fuel reconciliation, and duty payment details, the department had accepted that practice for years, and the authority did not clearly identify a specific basis for penalty. With the valuation addition rejected, the consequential penalty could not survive. Case-Laws Customs Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365828