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2023 (11) TMI 379 - AT - CustomsValuation of imported goods - inclusion of demurrage charge in the assessable value of the immovable goods - HELD THAT:- The issue has been decided by the Hon’ble Orissa High Court in the case of TATA Steel Ltd. [2019 (10) TMI 226 - ORISSA HIGH COURT] wherein the Hon’ble court held that it was beyond the legislative power to include it in the Rules is accepted and thus the explanation to sub-rule-(2) of Rule 10 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 is held to be bad and hence declared ultra vires the Constitution/provision of Section 14 of the Customs Act, 1962, and hence the same is struck down. Thus, the demurrage charges is not includable in the custom valuation of imported goods for the purpose of charging custom duty - the impugned order is set aside - appeal allowed.
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