9911796707
TMI Blog1985 (10) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments and demurrage charges, the L/A assessed the goods provisionally and at the time of final assessment the L/A issued less charge demand on 27-12-1983 on account of demurrage charges. The L/A. observed that the correct demurrage charges were Rs. 42,816.66 and rejected the appellants' plea regarding non-inclusion of demurrage charges in assessable value for the purpose of assessment and ordered that the amount of Rs. 42,816.66 paid as demurrage charges should be included in the assessable value for the purpose of assessment and that the appellants should pay the amount of Rs. 6,480.30 being the differential amount payable accordingly. The L/A has remarked in the order that the demurrage charges were nothing but part of the freight char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges is the price at which the goods are ordinarily sold or offered for sale. If berthing facilities were made available, no further expenditure would have devolved on the appellants in respect of these goods. This payment was made since the circumstances were beyond the control of the appellants, (d) that the appellants had imported about the same time several other consignments of phosphoric acid of identical quality and specifications from the same source and which had qualified as "like goods" in respect of which no liability on account of demurrage charges had arisen. The L/A had accepted in all these cases C and F prices for the purpose of assessment, (e) that the ship carrying the goods had entered the territorial waters o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, 1962. 5. Since demurrage charges are not freight charges for consigning the goods in a time chartered ship these charges cannot be added to the assessable value of imported goods. A time chartered vessel has to pay demurrages to the real owner of the vessel (as contrasted to the temporary owners) time charting the vessel. In other words, the parties that had chartered the importing vessel in 'time charter' terms had to pay demurrage for exceeding the time limit of the charter. It is not relevant for determining the valuation of the imported goods that the time charterers passed on the demurrage to the importers. 6. In view of the above position, the less charge demand for duty after calculating the assessable value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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