https://www.taxtmi.com/caselaws?id=795648 Under FOR destination contracts, where the supplier retains title and transit risk until safe delivery at the buyer's premises, the buyer's premises constitute the place of removal. Freight, insurance, loading and unloading costs incurred up to that destination must therefore be included in assessable value and cannot be excluded as post-removal transportation. The notes further state that extended limitation and penalty apply where material contractual clauses showing destination-based sale and freight inclusion were not specifically disclosed, and the claimed bona fide belief lacks support from reasonable diligence, legal advice or departmental clarification. The resulting duty, interest and penalty remain enforceable. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795648 Under FOR destination contracts, where the supplier retains title and transit risk until safe delivery at the buyer's premises, the buyer's premises constitute the place of removal. Freight, insurance, loading and unloading costs incurred up to that destination must therefore be included in assessable value and cannot be excluded as post-removal transportation. The notes further state that extended limitation and penalty apply where material contractual clauses showing destination-based sale and freight inclusion were not specifically disclosed, and the claimed bona fide belief lacks support from reasonable diligence, legal advice or departmental clarification. The resulting duty, interest and penalty remain enforceable. Case-Laws Central Excise Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795648