https://www.taxtmi.com/caselaws?id=85536 In final customs assessment, landing charges are to be included on a notional basis for valuation, and actual landing charges are not substituted merely because they are later available. The Tribunal distinguished provisional assessment cases, where actual figures may be used before regular assessment is completed. On that basis, a refund claim founded on actual landing charges was not sustainable, and the refund order was set aside. en-us Thu, 18 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 16:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85536 In final customs assessment, landing charges are to be included on a notional basis for valuation, and actual landing charges are not substituted merely because they are later available. The Tribunal distinguished provisional assessment cases, where actual figures may be used before regular assessment is completed. On that basis, a refund claim founded on actual landing charges was not sustainable, and the refund order was set aside. Case-Laws Customs Thu, 18 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85536