Includibilty of ship demurrage charges in the assessable value regarding

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..... ilty of ship demurrage charges in the assessable value regarding- Attention is invited to the Board's Circular issued vide F.No. 467/79/2005-Cus.V, dated 12.01.2006 [Circular No.05/2006] on the above subject, wherein, it was conveyed that all pending provisional assessments in respect of importation prior to 02.03.2001 may be finalised by not including ship demurrage charges in the assessable v .....

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..... s, 1988. Therefore, in the light of the aforesaid Apex Court's judgement, read with the Board's aforesaid Circular no. 14/2001-Cus. Dated 02.03.2001, all pending provisional assessments in respect of the importation on or after 02.03.2001 should be finalised by including the ship demurrage charges in the assessable value of the imported goods. 3.Similarly, the current assessments may also be fi .....

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