https://www.taxtmi.com/caselaws?id=419330 Demurrage charges incurred after goods reach the Indian port are treated as post-importation expenses and do not form part of the customs assessable value, so the valuation demand fails on that point. The claimed exemption notifications were denied because the goods had been consistently declared under the disputed tariff heading in provisional bills of entry without protest, and the classification challenge was raised too late. On that basis, the reduced-rate benefit was not available. en-us Wed, 02 Mar 2022 00:00:00 +0530 Wed, 09 Mar 2022 08:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419330 Demurrage charges incurred after goods reach the Indian port are treated as post-importation expenses and do not form part of the customs assessable value, so the valuation demand fails on that point. The claimed exemption notifications were denied because the goods had been consistently declared under the disputed tariff heading in provisional bills of entry without protest, and the classification challenge was raised too late. On that basis, the reduced-rate benefit was not available. Case-Laws Customs Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419330