https://www.taxtmi.com/caselaws?id=772496 The SC/Tribunal resolved a complex customs valuation dispute involving Aviation Turbine Fuel (ATF). The key ruling excluded transportation charges from assessable value when ATF is carried in aircraft tanks for airline consumption. The court set aside customs duty demands, penalties, and potential confiscation, determining that remnant ATF used domestically does not attract additional duty. The decision emphasized the distinction between ATF as consumable fuel versus imported cargo. en-us Mon, 02 Jun 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772496 The SC/Tribunal resolved a complex customs valuation dispute involving Aviation Turbine Fuel (ATF). The key ruling excluded transportation charges from assessable value when ATF is carried in aircraft tanks for airline consumption. The court set aside customs duty demands, penalties, and potential confiscation, determining that remnant ATF used domestically does not attract additional duty. The decision emphasized the distinction between ATF as consumable fuel versus imported cargo. Case-Laws Customs Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772496