https://www.taxtmi.com/caselaws?id=53117 The Tribunal overturned the lower authorities' decisions, ruling that expenses incurred after the "Out of Customs Charge" order cannot be included in the assessable value. It clarified that such expenses fall under Rule 9(2)(b) as handling charges. The cases involving Reliance Industries Ltd. and Essar Steel Ltd. were remanded for further examination regarding the transfer of cargo and the specific point of the Section 47 order in each Bill of Entry. The Tribunal's decision emphasized the distinction between transportation costs up to the point of importation and subsequent handling charges, aligning with established legal precedents. en-us Fri, 21 May 2004 00:00:00 +0530 Tue, 18 Jun 2024 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53117 The Tribunal overturned the lower authorities' decisions, ruling that expenses incurred after the "Out of Customs Charge" order cannot be included in the assessable value. It clarified that such expenses fall under Rule 9(2)(b) as handling charges. The cases involving Reliance Industries Ltd. and Essar Steel Ltd. were remanded for further examination regarding the transfer of cargo and the specific point of the Section 47 order in each Bill of Entry. The Tribunal's decision emphasized the distinction between transportation costs up to the point of importation and subsequent handling charges, aligning with established legal precedents. Case-Laws Customs Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53117