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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...., 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 the assessable value for the purpose of charging customs d....

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....ntracts 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 addition to the transport charges under Rule 9(2) of the Customs....

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....o 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 Review petitions and the papers connected therewith, we do not find ....