https://www.taxtmi.com/caselaws?id=465321 Appeal was allowed, setting aside the impugned order confirming differential customs duty on alleged short payment arising from non-inclusion of demurrage charges in assessable value. The Tribunal held that demurrage paid during laytime is not includable in the transaction value, in view of the Orissa HC ruling declaring the Explanation to Rule 10(2) of the Customs Valuation Rules as ultra vires. It further held that, since the entire duty demand with interest had been paid nearly two years prior to issuance of the show cause notice, issuance of the notice was contrary to s.28(2) of the Customs Act and violated principles of judicial discipline and natural justice. en-us Thu, 27 Jun 2024 00:00:00 +0530 Tue, 16 Dec 2025 18:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465321 Appeal was allowed, setting aside the impugned order confirming differential customs duty on alleged short payment arising from non-inclusion of demurrage charges in assessable value. The Tribunal held that demurrage paid during laytime is not includable in the transaction value, in view of the Orissa HC ruling declaring the Explanation to Rule 10(2) of the Customs Valuation Rules as ultra vires. It further held that, since the entire duty demand with interest had been paid nearly two years prior to issuance of the show cause notice, issuance of the notice was contrary to s.28(2) of the Customs Act and violated principles of judicial discipline and natural justice. Case-Laws Customs Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465321