Demurrage charges outside the goods price cannot increase transaction value, while demands must remain within the show cause notice.

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....Demurrage paid separately by the buyer and seller for vessel waiting time, outside letter-of-credit payment for imported goods, is not part of the price actually paid or payable and is not includible in transaction value. A differential customs-duty demand cannot rely on a valuation provision absent from the show cause notice; reliance on such a ground exceeds the notice. Extended limitation requires evidence of a positive act of wilful suppression intended to evade duty, and oral allegations alone are insufficient. On these grounds, the differential-duty demand based on demurrage was unsustainable, and the notice for the specified Bills of Entry was time-barred.....