2008 INSC 0817
                                    SUPREME COURT OF INDIA

                              Commissioner of Customs, Visakhapatnam

                                                      Vs.

                                            Hygrdse Pellets Ltd.

                                            C.A.No.287 of 2008

                              (S.H. Kapadia and B.Sudershan Reddy,JJ.)

                                                 13.03.2008

                                                    ODER

1. Having heard learned counsel and having perused the findings recorded by the
Commissioner (Appeals), we are satisfied that the barge hire charges were incurred by the
Respondent-herein for unloading from Mother Vessel on to the barge after the customs
barrier stood crossed and, therefore, the barge hire charges, on facts of this case, were not
includible in the assessable value of the imported goods, viz., iron ore.

2. The civil appeal is dismissed.

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