2018 (2) TMI 952

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....y. Commisisoner (AR), For the Respondent per : V. PADMANABHAN The present appeal is filed against the Order-in-Appeal No.262/2008 dt. 23/09/2008. The appellant imported crude palm stearin and crude kernel oil in bulk natural grade and filed into-bond Bills of Entry. Assessments were made provisionally. At the time of finalisation, the Customs department added ship demurrage charges to the as....

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.... paid demurrage charges of Rs. 6,48,094.93 among other fees/charges. As per the Revenue/appellant, these demurrage charges were also to be included in the assessable value for the purpose of levy of duty of customs. Show-cause notice dated June 9, 2003 was issued in this behalf, which resulted in passing of order dated March 7, 2005 confirming the demand raised in the show-cause notice. The assess....

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....l for the parties at length. It is not even necessary to go into the various nuances of the matter as we are of the opinion that these appeals are bound to fail on one simple ground. The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. Such charges, therefore, cannot form part of the transaction value. Issue in this b....