Valuation - inclusion of demurrage charges - import of crude oil ...
Demurrage Charges Post-Arrival at Indian Ports Excluded from Customs Valuation Transaction Value.
May 8, 2018
Case Laws Customs AT
Valuation - inclusion of demurrage charges - import of crude oil - The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. Such charges, therefore, cannot form part of the transaction value - AT
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