https://www.taxtmi.com/caselaws?id=790774 Reusable returnable metal containers used only as packing material for imported synthetic rubber were not liable to customs duty because they did not form part of the imported goods for customs purposes. The value of such containers also could not be separately added to the assessable value where the packing or rental cost was already included in the CIF value. On that basis, the customs duty demand, reassessment, interest, confiscation and penalties were unsustainable. en-us Mon, 30 Mar 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790774 Reusable returnable metal containers used only as packing material for imported synthetic rubber were not liable to customs duty because they did not form part of the imported goods for customs purposes. The value of such containers also could not be separately added to the assessable value where the packing or rental cost was already included in the CIF value. On that basis, the customs duty demand, reassessment, interest, confiscation and penalties were unsustainable. Case-Laws Customs Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790774