https://www.taxtmi.com/caselaws?id=768920 CESTAT Ahmedabad remanded the matter to adjudicating authority regarding inclusion of floating crane charges for unloading coal from mother vessels to barges in assessable value under Section 14 of Customs Act, 1962. The tribunal found that determining whether floating crane charges constitute transportation costs requires factual examination. Citing SC precedent in WIPRO LTD case, the tribunal noted that 2007 amendment to Section 14(1) changed valuation mode from deemed value to transaction value but did not materially alter inclusion principles. The matter requires verification of factual details before determining if additional transportation charges should be added to CIF value. en-us Tue, 08 Apr 2025 00:00:00 +0530 Mon, 14 Apr 2025 11:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768920 CESTAT Ahmedabad remanded the matter to adjudicating authority regarding inclusion of floating crane charges for unloading coal from mother vessels to barges in assessable value under Section 14 of Customs Act, 1962. The tribunal found that determining whether floating crane charges constitute transportation costs requires factual examination. Citing SC precedent in WIPRO LTD case, the tribunal noted that 2007 amendment to Section 14(1) changed valuation mode from deemed value to transaction value but did not materially alter inclusion principles. The matter requires verification of factual details before determining if additional transportation charges should be added to CIF value. Case-Laws Customs Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768920