https://www.taxtmi.com/caselaws?id=801242 IGST assessable value for goods imported under a duty-free import authorisation includes the value of imported goods and customs duty actually chargeable. Where an applicable exemption reduces basic customs duty to nil, the effective nil duty, rather than the tariff-rate duty, applies to the valuation computation. A nil duty debit under the authorisation confirms that no basic customs duty is chargeable. Electronic assessment cannot add tariff-rate basic customs duty notionally while disregarding the available exemption. en-us Thu, 15 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801242 IGST assessable value for goods imported under a duty-free import authorisation includes the value of imported goods and customs duty actually chargeable. Where an applicable exemption reduces basic customs duty to nil, the effective nil duty, rather than the tariff-rate duty, applies to the valuation computation. A nil duty debit under the authorisation confirms that no basic customs duty is chargeable. Electronic assessment cannot add tariff-rate basic customs duty notionally while disregarding the available exemption. Case-Laws Customs Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801242