1990 (10) TMI 187 - AT - Customs

Summary

The stay application sought waiver of pre-deposit of customs duty of Rs. 18,681 on demurrage charges. Appellant argued demurrage charges should not be included in assessable value, citing relevant judgments. Respondent argued all charges till delivery are includible as per Customs Valuation Rules. Tribunal waived pre-deposit based on prima facie view that demurrage charges may not be includible. Early hearing requested for recurring issue, pending further application.