https://www.taxtmi.com/caselaws?id=72183 Overtime charges paid to Customs staff and recovered from the importer are not includible in assessable value under Section 14 of the Customs Act, 1962 because they are optional, casual and fortuitous, not expenses ordinarily incurred in importation. Customs valuation under Section 14 is tied to the price at which such or like goods are ordinarily sold, so only unavoidable costs ordinarily and inevitably incurred in bringing goods to the stage of sale can form part of assessable value. Charges that are not ordinarily incurred are excluded. en-us Fri, 24 Jan 1986 00:00:00 +0530 Sat, 14 May 2011 10:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72183 Overtime charges paid to Customs staff and recovered from the importer are not includible in assessable value under Section 14 of the Customs Act, 1962 because they are optional, casual and fortuitous, not expenses ordinarily incurred in importation. Customs valuation under Section 14 is tied to the price at which such or like goods are ordinarily sold, so only unavoidable costs ordinarily and inevitably incurred in bringing goods to the stage of sale can form part of assessable value. Charges that are not ordinarily incurred are excluded. Case-Laws Customs Fri, 24 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72183