https://www.taxtmi.com/caselaws?id=51074 Customs valuation under Section 14 of the Customs Act excluded despatch money and penalty allowance from the assessable value where they represented adjustments for quick unloading or demurrage-type delay, rather than part of the ordinary price of imported goods. Those deductions were accepted as outside the normal valuation base under the Customs Valuation Rules, 1988. A separate goodwill allowance linked to excess impurities in the supplied concentrates was not accepted as deductible, as no legal basis was pressed for its exclusion from the price payable. en-us Tue, 25 Sep 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51074 Customs valuation under Section 14 of the Customs Act excluded despatch money and penalty allowance from the assessable value where they represented adjustments for quick unloading or demurrage-type delay, rather than part of the ordinary price of imported goods. Those deductions were accepted as outside the normal valuation base under the Customs Valuation Rules, 1988. A separate goodwill allowance linked to excess impurities in the supplied concentrates was not accepted as deductible, as no legal basis was pressed for its exclusion from the price payable. Case-Laws Customs Tue, 25 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51074