TaxTMI 
TaxTMI 
2023 (11) TMI 379
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.... for the Respondent ORDER The issue involved is whether the Demurrage charges paid by the appellant should be included in the assessable value of imported "Steam Coal". 2. Sri Manish Jain, Learned Counsel appearing on behalf of the appellant at the outset submits that this issue has been decided by the Hon'ble Orissa High Court in the case of TATA Steel Ltd. Vs. Union of India- 2019 (370) ELT 1....
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....al of record, we find that the issue that whether the demurrage charges paid by the assessee in respect of imported goods whether includible in the assessable value or otherwise. The issue has been decided by the Hon'ble Orissa High Court in the case of TATA Steel Ltd. (supra) wherein the Hon'ble court passed the following order: ".. It is well-settled principle of the statute that while interpr....
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....cases of Wipro Ltd. (supra), Essar Steel Ltd. (supra) and Mangalore Refinery & Petrochemicals Ltd.(supra), it is made clear that demurrage cannot be included for the purpose of valuation under the Customs Act, 1962. In that view of the matter, we are of the considered opinion that the contentions raised by the petitioner that the relevant provisions in the Principal Act is silent about the 'de....
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....ourt in Tata Steel Ltd. vs. Union of India and Others reported in 2019-TIOL-595-HC-Orissa-Cus. The impugned order made on the basis of such ultra-vires provision in ex-facie illegal." In view of the above settled position as of now we are of the view that the demurrage charges is not includable in the custom valuation of imported goods for the purpose of charging custom duty. 4.2 As regard the ....