Valuation of imported goods - The demurrage charges are ...
Demurrage Charges After Arrival at Indian Ports Excluded from Transaction Value in Customs Valuation.
January 10, 2016
Case Laws Customs SC
Valuation of imported goods - The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. Such charges, therefore, cannot form part of the transaction value - SC
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