Inclusion of Ship Demurrage (Ship Detention charges) in the assessable value of imported goods.

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....me Court in the case of Commissioner of Customs, Chennai vs. M/s. Yeses International [2001 (133) ELT 526 (SC)], on the above subject. As indicated in Para 6 of the said judgment, as regards the demurrage charges, counsel for the Department had stated that they cannot be included in the assessable value. In this regard, it is to be informed that on the issue of inclusion of Ship Demurrage (Ship....