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Customs - Highlights / Catch Notes

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Valuation - inclusion of demurrage charges paid to the supplier ...

Case Laws     Customs

June 18, 2016

Valuation - inclusion of demurrage charges paid to the supplier - ship demurrage charges cannot be included in the discharges of custom duty on the imported goods even if the assessments are made provisionally - AT

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  10. Claim of demurrage charges - As the assessee has taken a business decision the demurrage charges and cancellation charges are allowable as business expenditure - AT

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  15. Refund of amount paid as demurrage charges for the clearance of Ammonium Sulphate in Bulk - The petitioner was not at fault, in view of the fact that the detention made...

 

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