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2016 (6) TMI 662 - CESTAT BANGALOREValuation - inclusion of demurrage charges paid to the supplier on account of detention of the vessel beyond the lay time into the assessable value of the imported LPG - Held that:- ship demurrage charges paid for detention of the ship beyond the lay time was not to be considered as transport cost as it was not ordinarily paid - ship demurrage charges cannot be included in the discharges of custom duty on the imported goods even if the assessments are made provisionally - Decided in favor of assessee.
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