1990 (10) TMI 187

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....r the Respondent. [Order per : I.J. Rao, Member (T)]. -  This stay application seeks the waiver of pre-deposit of customs duty amounting to Rs. 18,681.00 demanded from the appellants as customs duty payable on the demurrage charges incurred by them. 2. Shri Willingdon, the learned advocate submitted that demurrage charges are not includible in the assessable value and relied on 2 jud....

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....Valuation Rules, 1988 prescribes the inclusion of demurrage charges in the assessable value has to be decided at the time of final hearing. Prima facie, it appears to us that those charges, which are payable only when the importer cannot clear the goods in time, may not be includible. The Tribunal's judgment in the case of Deepak Fertilisers & Petrochemicals Corpn. Limited (supra) supports this vi....