Court Rules Miscellaneous Charges Already Included in Import Valuation; No Need for Additional Assessment.

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....Valuation of imported goods - inclusion of the miscellaneous charges which were indicated in the invoices - Learned Counsel has demonstrated before us that they were indeed included in the values in the Bill of Entry. However, these charges were included under a different column and the figure “0” was indicated against the column “Miscellaneous Charges”. The net effect of the valuation insofar as these charges is concerned is that the miscellaneous charges were included by the appellant in the Bill of Entry. Therefore, there are no reason or justification to add them again to the assessable value. - AT....