https://www.taxtmi.com/caselaws?id=73912 The Tribunal set aside the Appellate Collector's order and reinstated the Assistant Collector's decision, allowing the department's appeal. The judgment reaffirmed the practice of averaging landing charges in customs assessment to maintain efficiency and avoid procedural complications. The Tribunal emphasized the impracticality of assessing duties based on actual landing charges due to uncertainties and complexities, advocating for the preservation of the existing practice to prevent burdensome work for customs authorities and importers. en-us Fri, 16 Sep 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73912 The Tribunal set aside the Appellate Collector's order and reinstated the Assistant Collector's decision, allowing the department's appeal. The judgment reaffirmed the practice of averaging landing charges in customs assessment to maintain efficiency and avoid procedural complications. The Tribunal emphasized the impracticality of assessing duties based on actual landing charges due to uncertainties and complexities, advocating for the preservation of the existing practice to prevent burdensome work for customs authorities and importers. Case-Laws Central Excise Fri, 16 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73912