https://www.taxtmi.com/caselaws?id=445892 The Tribunal ruled in favor of the appellant, determining that transportation, loading, unloading, and insurance charges should not be included in the assessable value for calculating customs duty on imported Aviation Turbine Fuel (ATF) for domestic operations. This decision was based on the precedent set by the Larger Bench in the Jet Airways case, which concluded that such charges should not be added to the transaction value under the Customs Valuation Rules. Consequently, the impugned order was set aside, and the appeals were allowed. en-us Mon, 20 Nov 2023 00:00:00 +0530 Tue, 21 Nov 2023 20:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445892 The Tribunal ruled in favor of the appellant, determining that transportation, loading, unloading, and insurance charges should not be included in the assessable value for calculating customs duty on imported Aviation Turbine Fuel (ATF) for domestic operations. This decision was based on the precedent set by the Larger Bench in the Jet Airways case, which concluded that such charges should not be added to the transaction value under the Customs Valuation Rules. Consequently, the impugned order was set aside, and the appeals were allowed. Case-Laws Customs Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445892