Metal lease charge not in nature of interest is includible in assessable value

MMTC Pamp India Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT (Delhi) CESTAT Delhi upheld the inclusion of metal lease charges in assessable value since the same was paid as a condition of sale and not paid in nature of interest. Accordingly, differential duty demand confirmed. Facts- M/s MMTC Pamp India Pvt. Ltd. has sought quashing of the order dated 31.12.2022 passed by the Principal Commissioner of Customs House, New Delhi insofar as it confirms the demand of differential customs duty on the appellant to the extent of Rs. 164,75,70,456/- u/s. 28(4) of the Customs Act, 1962 with in...