https://www.taxtmi.com/caselaws?id=82426 Where customs assessments remain provisional and bills of entry are still open for finalisation, assessable value may be determined on the basis of certified actual landing charges if supported by evidence. Earlier decisions did not prohibit actual landing charges; objections arose mainly where importers failed to prove the actual amount or where assessment had already been finally completed on a notional basis. On provisional assessment, there is no procedural bar to using actuals instead of a notional rate, and actual landing charges are includible in the final assessment. en-us Fri, 25 Jan 1991 00:00:00 +0530 Tue, 05 Jul 2011 10:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82426 Where customs assessments remain provisional and bills of entry are still open for finalisation, assessable value may be determined on the basis of certified actual landing charges if supported by evidence. Earlier decisions did not prohibit actual landing charges; objections arose mainly where importers failed to prove the actual amount or where assessment had already been finally completed on a notional basis. On provisional assessment, there is no procedural bar to using actuals instead of a notional rate, and actual landing charges are includible in the final assessment. Case-Laws Customs Fri, 25 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82426