https://www.taxtmi.com/caselaws?id=386742 A delegated rule cannot expand the customs valuation base beyond Section 14 of the Customs Act, 1962. The Orissa High Court held that the Explanation to Rule 10(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, which treated ship demurrage charges as part of transport cost, was inconsistent with the parent statute. Demurrage was characterised as a detention-related charge, not part of the price of imported goods or an authorised transportation component. The Explanation was therefore held invalid and struck down as ultra vires Section 14. en-us Wed, 30 Jan 2019 00:00:00 +0530 Mon, 30 Nov 2020 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386742 A delegated rule cannot expand the customs valuation base beyond Section 14 of the Customs Act, 1962. The Orissa High Court held that the Explanation to Rule 10(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, which treated ship demurrage charges as part of transport cost, was inconsistent with the parent statute. Demurrage was characterised as a detention-related charge, not part of the price of imported goods or an authorised transportation component. The Explanation was therefore held invalid and struck down as ultra vires Section 14. Case-Laws Customs Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386742