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1996 (7) TMI 283 - AT - Customs

The Appellate Tribunal CEGAT, New Delhi, ruled that landing charges are to be added on a notional basis for customs duty assessment. The Tribunal overturned the Collector (Appeals) decision and restored the Assistant Collector's order denying refund based on actual landing charges. The appeal was allowed. (Case citation: 1996 (7) TMI 283 - CEGAT, New Delhi)

 

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