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    <title>1987 (5) TMI 222 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the 76 appeals challenging the addition of landing charges to the value of imported goods at Bombay Customs. The appellants&#039; argument for inclusion of actual charges over the standard 0.75% rate was rejected as they failed to prove the existence of different charges. The Tribunal emphasized the importance of accurate assessment, upholding the practice of adding landing charges to the assessable value for customs duty computation.</description>
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    <pubDate>Mon, 04 May 1987 00:00:00 +0530</pubDate>
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      <description>The Tribunal dismissed the 76 appeals challenging the addition of landing charges to the value of imported goods at Bombay Customs. The appellants&#039; argument for inclusion of actual charges over the standard 0.75% rate was rejected as they failed to prove the existence of different charges. The Tribunal emphasized the importance of accurate assessment, upholding the practice of adding landing charges to the assessable value for customs duty computation.</description>
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