https://www.taxtmi.com/caselaws?id=114207 Landing charges under customs valuation cover the total expenditure incurred to bring imported goods ashore, so berth hire charges, pilotage charges and port dues could not be separately added once landing charges had already been loaded at 1% of CIF value. The assessment could not be enlarged by superadding actual amounts under different labels, and the valuation additions were rejected. Because the assessments were provisional and the duty demand and value additions were not sustained, the basis for penalty also disappeared, so the penalties were not sustainable. en-us Tue, 23 Sep 2003 00:00:00 +0530 Mon, 05 Aug 2024 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114207 Landing charges under customs valuation cover the total expenditure incurred to bring imported goods ashore, so berth hire charges, pilotage charges and port dues could not be separately added once landing charges had already been loaded at 1% of CIF value. The assessment could not be enlarged by superadding actual amounts under different labels, and the valuation additions were rejected. Because the assessments were provisional and the duty demand and value additions were not sustained, the basis for penalty also disappeared, so the penalties were not sustainable. Case-Laws Customs Tue, 23 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114207