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2008 (4) TMI 106 - AT - CustomsWhether the demurrage incurred by the appellants are includible in the assessable value of the imported goods Superior Kerosene Oil (SKO) during the period from 1998 to November 2003 - held that the Board’s Circular No. 26/2006 dated September 26, 2006 cannot have retrospective effect - hence demurrage charges are not includible in the assessable value of goods imported prior to issue of this circular
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