Inclusion of barge charges incurred for transporting imported goods from the Mother Vessel at outer anchorage point to the place of unloading in the assessable value of goods for purpose of charging Customs Duty in terms of Customs (Valuation) Rules, 1988 - Regarding

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....1-2009   Valuation (Customs) - Barge charges, includibility of Subject: Inclusion of barge charges incurred for transporting imported goods from the Mother Vessel at outer anchorage point to the place of unloading in the assessable value of goods for purpose of charging Customs Duty in terms of Customs (Valuation) Rules, 1988 - Regarding. The issue of inclusion of barge charges in....

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....contracts entered into with foreign sellers are either CIF contracts or FOB contracts with Bills of Lading nominating Bombay/JNPT/Dharmatar as the ports of discharge. As such the cost of transport has already been included in the price paid to the seller under the CIF contract or an ascertainable freight determined and paid by the buyer from the foreign port to the Indian Port. Hence a further add....

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....ce were shown separately in US dollars. Since Dharmatar was also shown as the port of discharge the freight charges paid by the buyer to the shippers included the charges for freight not only up to BFL but also to Dharmatar". 2.1 The Review Petition filed by the department in this case on the advice of the Ministry of Law was dismissed by the Apex Court holding that "Having gone through the Rev....

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....on Rules were notified on September 13, 2007 effective from October 10, 2007. The explanation to Rule 10(2) of the said rules provides that the cost of transport of the imported goods referred to in clause 10(2)(a) includes the ship demurrage charges on charted vessels, lighterage or barge charges. Hence, the issue of includibility of barge charges in the value will be governed by the provisions o....