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    <title>2000 (11) TMI 164 - CEGAT, COURT NO. I, NEW DELHI</title>
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    <description>The Tribunal held that demurrage charges should not be included in the assessable value of imported petroleum products. Consequently, the duty liabilities imposed on the companies were set aside, and the appellants were not liable for any penalties under the Customs Act 1962. The appeals were allowed, and the orders impugned were set aside with consequential reliefs to the appellants.</description>
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