https://www.taxtmi.com/caselaws?id=80522 The tribunal dismissed all appeals, affirming that landing charges are part of the assessable value for customs duty calculation. The inclusion of landing charges was supported by precedents and the understanding that the import process is not complete until goods are landed and presented for customs assessment. The tribunal also ruled that the appellants failed to provide evidence that landing charges were already included in the freight paid, emphasizing the necessity for substantiating claims in customs matters. The tribunal upheld the practice of calculating landing charges as a percentage of the CIF value for uniformity and efficiency in customs assessments. en-us Wed, 28 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 14:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80522 The tribunal dismissed all appeals, affirming that landing charges are part of the assessable value for customs duty calculation. The inclusion of landing charges was supported by precedents and the understanding that the import process is not complete until goods are landed and presented for customs assessment. The tribunal also ruled that the appellants failed to provide evidence that landing charges were already included in the freight paid, emphasizing the necessity for substantiating claims in customs matters. The tribunal upheld the practice of calculating landing charges as a percentage of the CIF value for uniformity and efficiency in customs assessments. Case-Laws Customs Wed, 28 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80522