2014 (1) TMI 1786

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....Judgment per : N. Kumar J.]. - The substantial question of law which arises for consideration in this appeal is, whether there is no liability to pay customs duty on facilitation charges, demurrage charges, bank charges and survey fees incurred by the assessee while importing furnace oil to its factory premises. Therefore, the question is about the valuation of the goods and the customs duty payab....