2024 (2) TMI 1034

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..... e based on explanation added to Rule 10 of Custom Valuation Rules, 2002 - Tribunal held that the demurrage charges cannot be included in the transaction value of imported goods - explanation to Rule 10 to Customs Valuation Rules was held ultra virus - HELD THAT:- Delay condoned. Owing to the low tax effect involved in this appeal, we are not inclined to interfere in the matter. The appeal is, henc .....

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