Metal Lease Charges are Part of Transaction Value, Not Post-Import Interest: CESTAT Upholds Inclusion in Customs Valuation [Read Order]
CESTAT ruled that metal lease charges are a condition of sale and must be included in the assessable value of imports, rejecting MMTC Pamp’s claim that they were post-import interest.
By Kavi Priya - On May 16, 2025 11:42 am - 3 mins read
The Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that metal lease charges are part of the transaction value and must be included in the assessable value of imported goods. MMTC Pamp India Pvt. Ltd., a company engaged in refining and minting gold and silver, imported dore bars from…
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