1996 (12) TMI 221 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding demurrage charges added to the assessable value of imported goods. The appellant argued that the charges should not be included, citing a previous case. However, the Tribunal ruled that in this case, the charges were for vessel detention and should be part of the assessable value. The appeal was dismissed. (Case Citation: 1996 (12) TMI 221 - CEGAT, New Delhi)