Demurrage charges are not includible in the assessable value of imported goods – CESTAT Ahmedabad decision
Following the decision of the Orissa High Court in TATA Steel case (2019 (370) ELT 100 (Ori) and 2019 (7) TMI 1782 CESTAT New Delhi, it was held that the demurrage charge is not includible in the assessable value of the imported “Steam Coal.”
Judgment dated 6.11.2023 of CESTAT, Ahmedabad, Court No.3 in Customs Appeal NO.10127 of 2016 – DB – Sanghi Industries Ltd Vs. C.C.Kandla.
