1996 (10) TMI 197

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..... at, President]. - Respondent is absent but has sent a request for disposal of the appeal on merits. 2. Respondent imported 8560 metric tonnes of steel scrap as per two Bills of Entry dated 14-12-1984. The goods were cleared on provisional assessment and assessment was finalised on 16-3-1987. The freight charges paid by the respondent were included in the assessable value. Subsequently, res .....

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..... re is no dispute that the contracted freight charges had been paid and a part thereof refunded as despatch money. This is supported by letter dated 6-5-1986 addressed by M.S.T. Corporation Ltd. to the respondent. The respondent's share was Rs. 25,559.35. The Tribunal in Collector of Customs, Madras v. Coromondal Fertilisers Ltd. - 1988 (33) E.L.T. 451 has held that despatch money earned due to unl .....

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