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2017 (5) TMI 801 - AT - CustomsValuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - case of importer is that these charges are not to be included in the assessable value u/r 10(2) (b) of Customs Valuation Rules, 2007, when 10% landing charges already included in the assessable value - Held that: - the matter is covered by the judgment of Hon'ble Supreme Court in the case of Coromandal Fertilzers Ltd Vs Collector of Customs [1999 (12) TMI 59 - SUPREME COURT OF INDIA], where it was held that landing charges cover the totality of all that an importer expends to bring imported goods to land - these charges not required to be included in assessable value - appeal dismissed - decided against Revenue.
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