2013 (11) TMI 338

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s application seeks waiver and stay in respect of customs duty of Rs.3,47,922/-. The impugned demand arises out of inclusion of demurrage in the assessable value of the goods in question. After hearing both sides and considering their submissions, we find that there are conflicting views expressed by different benches of the Tribunal on the issue of includability of demurrage in the assessable val....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e effect that demurrage was to be included in the assessable value. The subject import in the instant case was in the year 2004, at a time when the board purported to keep all the provisional assessments of the period prior to 2001 pending till final clarification on the issue. In other words, in the present case, the appellant cannot claim the benefit of the beneficial circular of 2001. 2. In th....