https://www.taxtmi.com/caselaws?id=85736 Insurance charges attributable to customs duty payable after importation were not includible in the assessable value of imported goods. The assessable value was confined to the value up to importation, including invoice value and landing charges, and the additional insurance linked only to post-import duty liability was treated as outside CIF value and landed cost. On that basis, the refund claim was stated to succeed. en-us Fri, 23 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85736 Insurance charges attributable to customs duty payable after importation were not includible in the assessable value of imported goods. The assessable value was confined to the value up to importation, including invoice value and landing charges, and the additional insurance linked only to post-import duty liability was treated as outside CIF value and landed cost. On that basis, the refund claim was stated to succeed. Case-Laws Customs Fri, 23 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85736