https://www.taxtmi.com/caselaws?id=54085 Barge charges for moving imported goods from outer anchorage to the jetty were treated as transportation cost under the valuation rules, not as landing charges, because the movement formed part of pre-delivery transport. The Tribunal also held that the issue was capable of two reasonable interpretations, so non-inclusion of the charges did not amount to suppression sufficient to invoke the extended limitation period. On quantification, one appeal was decided on the basis that the charges were already embedded in the C&F arrangement, while the other was remanded for fresh determination of the barge charges. en-us Mon, 21 Feb 2005 00:00:00 +0530 Mon, 18 Oct 2010 09:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54085 Barge charges for moving imported goods from outer anchorage to the jetty were treated as transportation cost under the valuation rules, not as landing charges, because the movement formed part of pre-delivery transport. The Tribunal also held that the issue was capable of two reasonable interpretations, so non-inclusion of the charges did not amount to suppression sufficient to invoke the extended limitation period. On quantification, one appeal was decided on the basis that the charges were already embedded in the C&F arrangement, while the other was remanded for fresh determination of the barge charges. Case-Laws Customs Mon, 21 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54085