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2017 (6) TMI 192 - AT - CustomsValuation - figure relating to payment of cost, freight, insurance and canalizing commission on the crude oil imported - includibility - Held that: - the apex court has settled the issue of demurrage charges in the case of CCE, Mangalore vs. Mangalore Refinery & Petrochemicals Ltd. [2016 (1) TMI 325 - SUPREME COURT], where it was held that - also reliance placed in the case of Mangalore Refinery & Petrochemicals Ltd. vs. CC, Mangalore [2015 (9) TMI 245 - SUPREME COURT] wherein the apex court has held that the quantity actually received into shore tank in port in India should be the basis for payment of customs duty - appeal allowed - decided in favor of appellant.
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