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2016 (7) TMI 224 - CESTAT BANGALOREValuation - inclusion of ship demurrage charges in the transaction value - the appellant is unable to complete the discharge of cargo within the agreed time due to several reasons, and when the vessel is detained at the port for certain period, which is beyond the agreed period due to external circumstances, due to the reasons beyond the control of the appellant - Held that:- the 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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