https://www.taxtmi.com/caselaws?id=774507 Provisional assessments of bills of entry involving port charges and freight valuation under Rule 10(2) of the Customs (Determination of Value of Imported Goods) Rules, 2007 were sent back for reconsideration because the record showed that not all disputed charges were necessarily covered by the later decision relied on by the parties. The adjudicating authority was directed to re-examine pilotage, mooring, attendance, pull back and tug hire charges, apply the later ruling to the extent relevant, and record reasons for any items not specifically covered. The assessee was to be given full opportunity before a fresh decision was made. en-us Wed, 25 Jun 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774507 Provisional assessments of bills of entry involving port charges and freight valuation under Rule 10(2) of the Customs (Determination of Value of Imported Goods) Rules, 2007 were sent back for reconsideration because the record showed that not all disputed charges were necessarily covered by the later decision relied on by the parties. The adjudicating authority was directed to re-examine pilotage, mooring, attendance, pull back and tug hire charges, apply the later ruling to the extent relevant, and record reasons for any items not specifically covered. The assessee was to be given full opportunity before a fresh decision was made. Case-Laws Customs Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774507