Notional landing charges govern final customs valuation; actual charges cannot support a refund claim in final assessment

In final customs assessment, landing charges are to be included on a notional basis for valuation, and actual landing charges are not substituted merely because they are later available. The Tribunal distinguished provisional assessment cases, where actual figures may be used before regular assessment is completed. On that basis, a refund claim founded on actual landing charges was not sustainable, and the refund order was set aside.

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Issues: Whether, in a case of final customs assessment, landing charges were required to be included on a notional basis for determining assessable value, and whether refund could be granted by adopting actual landing charges.

Analysis: The assessment was final and not provisional. The Tribunal followed its earlier view that landing charges are to be added on a notional basis, since using actual landing charges for assessable value would create unnecessary work for Customs and importers. The contrary view in a different case was distinguished because that case involved provisional assessment and actual landing charges had become available before regular assessment was completed.

Conclusion: Actual landing charges were not required to be included for the final assessment; the refund claim based on actual landing charges was wrongly allowed, and the order granting such refund was set aside.

Ratio Decidendi: In a final customs assessment, landing charges are to be included on a notional basis for valuation, and actual landing charges cannot be substituted merely to support a refund claim.

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