Home Case Index All Cases Customs Customs + AT Customs - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 336 - AT - CustomsValuation of imported goods - inclusion of the “ship demurrage charges” incurred by the appellant in the assessable value - Section 14 of the Customs Act - HELD THAT:- The Hon’ble High Court of Orissa in the case of Tata Steels [2019 (10) TMI 226 - ORISSA HIGH COURT] has declared the proviso to Rule 10 (2) of the Valuation Rules to be ultra virus. Revenue has not brought any ruling contrary to the judgement of Hon’ble High Court of Orissa wherein the proviso appended to Section 10 (2) of the Valuation Rules has been struck down. The impugned order is not sustainable - appeal allowed - decided in favor of appellant.
|