https://www.taxtmi.com/caselaws?id=47731 SC held that transportation charges for barges carrying cargo from mother vessel anchored at BFL to Dharamtar jetty cannot be added to assessable value for customs duty calculation. The vessel's inability to reach Dharamtar jetty due to insufficient draft was an extraordinary situation. Since freight to Dharamtar was already paid by buyer and included in bill of lading, additional barge charges cannot be added to goods' valuation. Appeal allowed, tribunal and customs authorities' orders set aside. Revenue must refund collected duty on barge charges with statutory interest within three months. en-us Fri, 29 Sep 2006 00:00:00 +0530 Tue, 15 Jul 2025 17:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47731 SC held that transportation charges for barges carrying cargo from mother vessel anchored at BFL to Dharamtar jetty cannot be added to assessable value for customs duty calculation. The vessel's inability to reach Dharamtar jetty due to insufficient draft was an extraordinary situation. Since freight to Dharamtar was already paid by buyer and included in bill of lading, additional barge charges cannot be added to goods' valuation. Appeal allowed, tribunal and customs authorities' orders set aside. Revenue must refund collected duty on barge charges with statutory interest within three months. Case-Laws Customs Fri, 29 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47731