Customs valuation excludes insurance linked to post-import duty liability, keeping assessable value limited to pre-import costs.

Insurance charges attributable to customs duty payable after importation were not includible in the assessable value of imported goods. The assessable value was confined to the value up to importation, including invoice value and landing charges, and the additional insurance linked only to post-import duty liability was treated as outside CIF value and landed cost. On that basis, the refund claim was stated to succeed.

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Issues: Whether insurance charges paid on the customs duty element could be included in the assessable value of imported goods.

Analysis: The imported goods had been assessed on invoice value plus landing charges, but the insurance component also covered the customs duty payable after importation. The additional insurance relatable to customs duty was treated as arising after importation and not as part of the cost required to arrive at CIF value or landed cost of the goods. Since assessable value is confined to the value up to importation, insurance attributable to post-importation duty liability was held not includible.

Conclusion: The insurance charges attributable to customs duty were not includible in the assessable value, and the refund claim was liable to succeed.

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