https://www.taxtmi.com/caselaws?id=109064 Customs valuation of petroleum imports cannot be increased on an alleged freight subsidy unless the evidentiary basis for that subsidy is established; material showed no freight payment for the relevant finished products and the supposed subsidy related only to crude oil, so the 20% freight loading was rejected. For C & F consignments, freight could not be notionally added where the declared price already included freight and only insurance would ordinarily be separately considered, so the 14% addition was set aside. The assessment of 35 FOB bills of entry was remanded because the valuation basis had widened beyond the notice and the importers were not given a full opportunity to meet the new ground. en-us Thu, 14 Aug 2003 00:00:00 +0530 Thu, 05 Apr 2012 16:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109064 Customs valuation of petroleum imports cannot be increased on an alleged freight subsidy unless the evidentiary basis for that subsidy is established; material showed no freight payment for the relevant finished products and the supposed subsidy related only to crude oil, so the 20% freight loading was rejected. For C & F consignments, freight could not be notionally added where the declared price already included freight and only insurance would ordinarily be separately considered, so the 14% addition was set aside. The assessment of 35 FOB bills of entry was remanded because the valuation basis had widened beyond the notice and the importers were not given a full opportunity to meet the new ground. Case-Laws Customs Thu, 14 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109064