1985 (10) TMI 194

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....he absence of original documents and demurrage charges, the L/A assessed the goods provisionally and at the time of final assessment the L/A issued less charge demand on 27-12-1983 on account of demurrage charges. The L/A. observed that the correct demurrage charges were Rs. 42,816.66 and rejected the appellants' plea regarding non-inclusion of demurrage charges in assessable value for the purpose of assessment and ordered that the amount of Rs. 42,816.66 paid as demurrage charges should be included in the assessable value for the purpose of assessment and that the appellants should pay the amount of Rs. 6,480.30 being the differential amount payable accordingly. The L/A has remarked in the order that the demurrage charges were nothing but ....

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....the price inclusive of demurrage charges is the price at which the goods are ordinarily sold or offered for sale. If berthing facilities were made available, no further expenditure would have devolved on the appellants in respect of these goods. This payment was made since the circumstances were beyond the control of the appellants, (d) that the appellants had imported about the same time several other consignments of phosphoric acid of identical quality and specifications from the same source and which had qualified as "like goods" in respect of which no liability on account of demurrage charges had arisen. The L/A had accepted in all these cases C and F prices for the purpose of assessment, (e) that the ship carrying the goods ....