https://www.taxtmi.com/caselaws?id=73033 The Tribunal upheld the inclusion of landing charges in the assessable value of goods for the levy of basic customs duty, citing judicial precedents. It also affirmed the legality of levying countervailing duty on imported goods, emphasizing literal construction of statutes and rejecting the appellants' arguments. The Tribunal found no merit in the appeals and upheld the orders of the lower authorities, concluding that both the landing charges and countervailing duty were correctly levied. en-us Tue, 26 Jul 1983 00:00:00 +0530 Thu, 26 May 2011 16:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73033 The Tribunal upheld the inclusion of landing charges in the assessable value of goods for the levy of basic customs duty, citing judicial precedents. It also affirmed the legality of levying countervailing duty on imported goods, emphasizing literal construction of statutes and rejecting the appellants' arguments. The Tribunal found no merit in the appeals and upheld the orders of the lower authorities, concluding that both the landing charges and countervailing duty were correctly levied. Case-Laws Customs Tue, 26 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73033