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2019 (7) TMI 1782 - AT - CustomsValuation of imported goods - inclusion of ship demurrage for ‘Voyage Chartered Vessels’ incurred before vessels reach the Port in the assessable value - Rule 10(2)(a) of the Customs Valuation Rules, 2007 - HELD THAT:- The issue herein is no longer res integra and have been impliedly decided in favour of the appellant by Hon’ble Orissa High Court in Writ Petition filed by TATA STEEL LTD. AND ORS. VERSUS UNION OF INDIA AND ORS. [2019 (10) TMI 226 - ORISSA HIGH COURT]. The Hon’ble High Court was please to hold Explanation to sub-rule 2 of Rule 10 of Customs Valuation Rules, 2007 is bad and further declared it ultra vires the provision of Section 14 of the Customs Act and hence struck it down. Appeal allowed - decided in favor of appellant.
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