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2015 (8) TMI 676 - HC - CustomsRefund of Deposit – Demurrage, wharffage and stock loss charges – Inclusion in Assessment Value – Vide order dated 20.11.2009, respondent was directed not to include demurrage, wharffage and stock loss charges into assessable value, however, in spite that, second respondent has not finalised assessment of 63 imports already made – Held that:- Respondents have not come forward to offer any explanation for non-implementation of said orders – Petitioner made various representations, to finalise pending assessment, sadly respondent department has not replied positively to finalise assessment to refund deposit with interest – Clear that petitioner was made to fight long battle resulting in physical and mental harassment apart from financial implications –Therefore, exemplary costs imposed upon respondent-department for wasting precious time of Court – Petition allowed – Decided in favour of petitioner.
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