Commissioner Of Customs, ... vs M/S. Hygrdse Pellets Ltd

The Supreme Court held that barge hire charges incurred after crossing the customs barrier are not includible in the assessable value of imported goods under the Customs Act. The Court affirmed the findings of the Commissioner (Appeals) regarding the nature of these charges, concluding that they do not form part of the transaction value for customs duty purposes. Consequently, the civil appeal was dismissed, upholding the lower authority's decision.