2017 (1) TMI 1669

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..... ame assessee [ 2016 (10) TMI 1263 - RAJASTHAN HIGH COURT] wherein it has been held Tribunal while considering the issue has rightly appreciated and has rightly allowed the appeal preferred by the assessee. Assessee was a Government Corporation and has shown the liability in spite of stay order granted by the Court and in our view, the view taken by the Tribunal is just and proper. The issues are .....

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..... 008 had framed the following substantial question of law:- Whether on the proper appreciation of the provisions of the Customs Act, import procedure, etc. it could be that the demurrage/wharfage charges had not accrued to the assessee particularly when the assessee followed mercantile system of the accounting and there was existing right in favour of the assessee t .....

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