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Valuation of imported goods - edible oil - inclusion of value of ...


Court Rules Barge Charges Excluded from Customs Duty Valuation u/r 10 Amendment for Imported Edible Oil.

June 12, 2023

Case Laws     Customs     AT

Valuation of imported goods - edible oil - inclusion of value of barge charges incurred by them between the anchorage port and the port of unloading - A harmonious reading of the amendment carried out to Rule 10 would clarify that during the period under dispute, the Department had no provision to get the barge charges included in the total value for payment of Customs Duty - Demand set aside - AT

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