https://www.taxtmi.com/caselaws?id=761963 CESTAT Ahmedabad upheld the assessment authority's finalization of duty on imported vessel and ship stores. The tribunal correctly deducted duty for ship stores consumed during coastal voyage from Pipavav to Mumbai. Regarding freight inclusion in vessel value, CESTAT followed precedent from Sachin Kshirsagar case, ruling that Commissioner (Appeals) contention requiring freight inclusion was legally incorrect. The original adjudicating authority's order was found without infirmity and upheld, confirming proper assessment methodology for vessel imports and associated ship stores duty calculation. en-us Tue, 19 Nov 2024 00:00:00 +0530 Wed, 20 Nov 2024 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761963 CESTAT Ahmedabad upheld the assessment authority's finalization of duty on imported vessel and ship stores. The tribunal correctly deducted duty for ship stores consumed during coastal voyage from Pipavav to Mumbai. Regarding freight inclusion in vessel value, CESTAT followed precedent from Sachin Kshirsagar case, ruling that Commissioner (Appeals) contention requiring freight inclusion was legally incorrect. The original adjudicating authority's order was found without infirmity and upheld, confirming proper assessment methodology for vessel imports and associated ship stores duty calculation. Case-Laws Customs Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761963