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2018 (2) TMI 1069 - AT - CustomsValuation - includibility - whether the demurrage charges are to be included in the assessable value? - Held that: - on identical facts, this Tribunal in the case of M/s. Bharat Petroleum Corporation Limited Versus The Commissioner of Customs And Vice-Versa [2017 (10) TMI 302 - CESTAT BANGALORE] has allowed the appeal of the assessee by dropping the demurrage charges. Penalty u/s 114A also dropped. Appeal allowed - decided in favor of appellant.
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