1986 (1) TMI 226

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....ri B.R. Tripathi, SDR, for the Respondent. [Order per : M. Gouri Shankar Murthy, Member (j)].  - The sole question that arises for consideration in this Revision Application to the Government of India, transferred to the Tribunal and heard as if it were an appeal, pursuant to S.131B (2) of the Customs Act, 1962 (the Act, short) is as to whether overtime allowances paid to the Customs st....

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....stoms and, in consequence, payment of Rs. 1,037.71 towards duty short paid; (d)  it was held on adjudication by the Assistant Collector and in appeal by the Appellate Collector that since all expenses incurred before the goods are unloaded like e.g. stevedoring charges, Port Commissioner's crane are to be included in the assessable value, O.T. charges paid to Customs officer should also fo....