Customs Valuation Rules, 1988 — Inclusion of barging/lighterage charges in the assessable value - Regarding.

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..... es, 1988 — Inclusion of barging/lighterage charges in the assessable value - Regarding. Representations have been received in the Board to clarify whether barging/lighterage charges are includable in the assessable value of the imported goods as "extended cost of transportation" under Rule 9(2)(a) of the Customs Valuation Rules, 1988 or the same are covered under the 1% "landing charges" levied .....

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..... observed that the freight charges to be added to the assessable value shall include all elements of cost incurred in the transportation of the goods from the point of exportation to the place of importation, i.e., the final jetty at which the goods are unloaded. 3. The issue was examined in consultation with the Ministry of Law. The Law Ministry has observed that the Hon'ble Supreme Co .....

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..... barging/lighterage charges. Taking a cue from the Supreme Court judgment in the Garden Silk Mills case cited above, the above charges borne by the importer in bringing the goods from the outer anchorage to the landmass has to be included in the assessable value as "extended cost of transportation" under Rule 9(2)(a) of Customs Valuation Rules, 1988. The 1% landing charges collected by the departme .....

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