https://www.taxtmi.com/caselaws?id=46177 The court held that demurrage paid by the consignee for delayed unloading should not attract customs duty under the Customs Act, 1962. The court emphasized that demurrage is not part of the value of goods for duty assessment and should be excluded. The court found a previous Apex Court decision on demurrage to be valid and binding, directing the customs authority to reassess the consignment and refund any excess duty paid by the petitioner. The writ petition was disposed of with instructions for reassessment without considering demurrage, refund of excess duty, no costs awarded, and a stay of operation granted for a fortnight. en-us Wed, 27 Feb 2002 00:00:00 +0530 Fri, 16 Jul 2010 13:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46177 The court held that demurrage paid by the consignee for delayed unloading should not attract customs duty under the Customs Act, 1962. The court emphasized that demurrage is not part of the value of goods for duty assessment and should be excluded. The court found a previous Apex Court decision on demurrage to be valid and binding, directing the customs authority to reassess the consignment and refund any excess duty paid by the petitioner. The writ petition was disposed of with instructions for reassessment without considering demurrage, refund of excess duty, no costs awarded, and a stay of operation granted for a fortnight. Case-Laws Customs Wed, 27 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46177