https://www.taxtmi.com/caselaws?id=392169 A person who is only a shipping agent and not the importer cannot be fastened with a Section 28 customs demand where the bill of entry was finally assessed and had attained finality. The notice and demand were therefore unsustainable. The valuation of bunkers, provisions and stores could not be loaded with unloading charges, freight or insurance on a flat or presumptive basis where the unloading component was nil and no payable or ascertainable freight or insurance element was shown. The added amounts were held impermissible, and the consequential relief followed. en-us Wed, 05 Feb 2020 00:00:00 +0530 Fri, 14 Feb 2020 11:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392169 A person who is only a shipping agent and not the importer cannot be fastened with a Section 28 customs demand where the bill of entry was finally assessed and had attained finality. The notice and demand were therefore unsustainable. The valuation of bunkers, provisions and stores could not be loaded with unloading charges, freight or insurance on a flat or presumptive basis where the unloading component was nil and no payable or ascertainable freight or insurance element was shown. The added amounts were held impermissible, and the consequential relief followed. Case-Laws Customs Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392169