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2011 (3) TMI 1298 - AT - CustomsProvisional assessment - whether addition of cost for beaching and whether tug charges are includible in the assessment over and above the contract value - beaching of the vessel was the responsibility of the seller and all amounts to be paid on that account were to be borne by the seller - Held that:- The contract price is for delivery at the time and place of importation and inclusive of all costs, charges and expenses to be incurred or actually incurred by the seller for effecting the delivery at the place of importation and nothing further can be added as is clear from the provisions of Section 14 of Customs Act, 1962 - Appeal is allowed
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