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2008 (10) TMI 233 - AT - CustomsValuation high sea sale agreement appellant recovered various charges from high sea seller - The charges are :- (1) Demurrage charges; (2) Bank charges; (3) facilitation charges; (4) Survey charges held that - In terms of the Agreement, it is true that all these charges have necessarily to be paid - IOCL themselves have stated that these charges are towards offering services like tender negotiations, participation in International bidding by IOCL for effecting the import of the furnace oil. - Therefore, these are definitely the service charges and cannot be post-importation charges - It is abundantly clear that these charges are paid as a condition of sale by the appellant who is a buyer to the IOCL who is a seller. Therefore, all these charges have to be or includible in the assessable value in terms of Rule 9(1)(e) of the Customs Valuation Rules, 1988 suppression of facts upheld demand beyond normal period of limitation upheld
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