1996 (1) TMI 265

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..... dent. [Order per : Justice U.L. Bhat, President]. - Appellant imported 900 metric tonnes of Dimethyl Terphthalate from Spain. It was shipped in vessel M.V. Hero. The vessel was grounded near Greece and the consignment was transferred to another vessel S.S. Vishva Tej. When the respondent filed bill of entry showing the invoice price C.I.F., the Assistant Collector added the extra freight and in .....

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..... ce charges which the respondent had to incur on account of grounding of the original vessel and transfer to another vessel. Ordinarily, such extra charges are not taken into consideration by the Customs House, since the Customs House goes by the actual freight or a particular percentage of price. In these circumstances, we are not inclined to interfere. The appeal is dismissed.
Case laws, Deci .....

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