Freight and Insurance Charges Excluded from Customs Value; Duty Already Applied to Bunkers and Provisions at Haldia Port.

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Full Text of the Document

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....Valuation - inclusion of freight and insurance charges in the assessable value or not - when Customs duty has already suffered on value of bunkers and provisions, which included all costs incurred upto the Haldia Port, there is no question of any addition of freight and insurance.....