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    <title>2019 (10) TMI 336 - CESTAT NEW DELHI</title>
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    <description>The Tribunal, relying on the Orissa High Court&#039;s judgment in Tata Steels case, held that ship demurrage charges should not be included in the assessable value of imported goods under the Customs Act, 1962. The impugned order confirming the demand, penalties, and interest was set aside, allowing the appeal with consequential benefits.</description>
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      <description>The Tribunal, relying on the Orissa High Court&#039;s judgment in Tata Steels case, held that ship demurrage charges should not be included in the assessable value of imported goods under the Customs Act, 1962. The impugned order confirming the demand, penalties, and interest was set aside, allowing the appeal with consequential benefits.</description>
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