COMMISSIONER OF CUSTOMS, VISAKHAPATNAM vs M/S. HYGRDSE PELLETS LTD.

The Supreme Court ruled that barge hire charges incurred for unloading goods from a Mother Vessel after crossing the customs barrier are not to be included in the assessable value of imported goods under the Customs Act. The Court emphasized that such charges are incurred post-importation and do not form part of the transaction value. Consequently, the civil appeal was dismissed, affirming the findings of the Commissioner (Appeals).