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2016 (1) TMI 325 - SC - CustomsValuation of imported goods - whether ship demurrage charges paid on the import of the goods are to be included in the assessable value of the goods imported for customs duty purposes - during this period the goods could not be cleared - Held that:- it is not even necessary to go into the various nuances of the matter as we are of the opinion that these appeals are bound to fail on one simple ground. The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. Such charges, therefore, cannot form part of the transaction value. Issue in this behalf is settled by this very Bench in the case of Commissioner of Customs, Ahmedabad v. M/s. Essar Steel Ltd., [2015 (4) TMI 486 - SUPREME COURT] - Decided against the revenue.
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