1990 (10) TMI 187

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..... . Rao, Member (T)]. -  This stay application seeks the waiver of pre-deposit of customs duty amounting to Rs. 18,681.00 demanded from the appellants as customs duty payable on the demurrage charges incurred by them. 2. Shri Willingdon, the learned advocate submitted that demurrage charges are not includible in the assessable value and relied on 2 judgments, one of the Collector (Appeals) [1 .....

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..... n of demurrage charges in the assessable value has to be decided at the time of final hearing. Prima facie, it appears to us that those charges, which are payable only when the importer cannot clear the goods in time, may not be includible. The Tribunal's judgment in the case of Deepak Fertilisers & Petrochemicals Corpn. Limited (supra) supports this view. We, therefore, in this prima facie view, .....

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