Home Highlights May 2012 Year 2012 This

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1. Demurrage charges - once consignment is handed over to the Port Trust by the steamer agents, duly endorsing the bill of lading or issuing the delivery order but the...

2. Waiver of demurrage charges - The period during confiscation, charges have been waived, therefore, for the remaining period the petitioner is duty bound to pay the duty...

3. Claim of demurrage charges - As the assessee has taken a business decision the demurrage charges and cancellation charges are allowable as business expenditure - AT

4. Detention of imported goods - demurrage and detention charges - Regulation 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009 - The DRI was of the view...

5. Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in...

6. Income from House Property - Payment made to Mumbai Port Trust claimed by assessee u/s 23 - the term local authority cannot be rigidly interpreted to mean only a local...

7. Levy of Demurrage Charges - the second respondent was insisting that the petitioner should pay even for the period during which the department proceedings were pending....

8. Levy of demurrage charges - the detention of the goods by the Customs Authorities was illegal and such illegal detention prevented the importer from releasing the goods....

9. Valuation - inclusion of demurrage charges - import of crude oil - The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore,...

10. Condonation of delay beyond condonable period - appeal rejected on the sole ground that the appeal filed by the appellant is beyond the condonable period i.e., 56 days -...

11. For any delay in evacuation of container from Terminal (beyond free period allowed by each Terminal Operator), CFss will be responsible for payment of “Port charges” to...

12. Eligibility of Cenvat credit - Debit notes raised for claiming reimbursement of rack handling charges, wagon handling charges and port railway usage charges and service...

13. Deduction u/s 80IA - Inland storage facility operation at various ports – there is an agreement between the assessee and the Visakhapatnam Port Trust Authorities that...

14. Imposition of Demurrage charges - It is only where a clear case of unquestionable delay, bordering on mala fides and demonstrative of unreasonable harassment of an...

15. Valuation - inclusion of ship demurrage charges - it is settled that the demurrage charges cannot be included in the transaction value of imported goods. - AT