Appeal dismissed: purchaser's removal and breakup costs properly added to customs assessable value for wreck sold "as is where is"

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....CESTAT dismissed the appellant's appeal, upholding the impugned order which included costs incurred to render the wrecked vessel marketable in the assessable value for customs duty. The Tribunal found the sale was on an "as is where is" basis off Oyster Rock, placing responsibility on the purchaser to effect removal, break-up and clearance; consequently costs of bringing the wreck into smaller pieces and associated handling were correctly added to the invoice value. The appellant did not contest the quantum of the added charges before the adjudicating authority or the Tribunal, which were substantiated by the appellant's own books. No infirmity in the valuation determination was found and the appeal was dismissed.....