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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
PUBLIC
NOTICE NO. 117 /2001
Sub: Regarding inclusion of ship demurrage charge in
Valuation of Goods.
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It
is brought to the notice of the Importers, Clearing Agents and Trading public
by the Board that any ship demurrage charges paid are required to be included
in the assessable value of goods under Section 14 of the Customs Act, 1962
interalia by virtue of Rule 9 (2) of the Customs Valuation Rules, 1988.
C11/15/2001-AP(PORT) (S. SANKARAVADIVELU)
CUSTOM HOUSE, CHENAI -1. DY.
COMMR. OF CUSTOMS (APPG.)
DATE : 12.06.2001
Authority : Circular
No.14/2001-Cus.V issued vide Board’s letter No.467/25/2000-CUS.V
dated 02.03.2001.
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