https://www.taxtmi.com/caselaws?id=294609 The Tribunal ruled in favor of the appellant, holding that demurrage charges for 'Voyage Chartered Vessels' incurred post importation are not includible in the assessable value under Rule 10(2)(a) of the Customs Valuation Rules. The Explanation to the rule was deemed ultra vires, and the appellant was granted consequential benefits as the impugned order was set aside. en-us Mon, 15 Jul 2019 00:00:00 +0530 Fri, 23 Apr 2021 21:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294609 The Tribunal ruled in favor of the appellant, holding that demurrage charges for 'Voyage Chartered Vessels' incurred post importation are not includible in the assessable value under Rule 10(2)(a) of the Customs Valuation Rules. The Explanation to the rule was deemed ultra vires, and the appellant was granted consequential benefits as the impugned order was set aside. Case-Laws Customs Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294609