https://www.taxtmi.com/caselaws?id=123136 Where imported goods are bought under a CIF or equivalent arrangement and freight up to the Indian port is already included in the declared price, barging charges for moving the cargo from anchorage to jetty are not part of the assessable value. The valuation principle under Section 14 of the Customs Act requires assessment on the deemed import value at the time and place of import, not on every ancillary transport expense actually incurred by the importer. On that basis, the additional barge cost could not be loaded into customs value. en-us Mon, 10 Dec 2007 00:00:00 +0530 Mon, 18 Sep 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123136 Where imported goods are bought under a CIF or equivalent arrangement and freight up to the Indian port is already included in the declared price, barging charges for moving the cargo from anchorage to jetty are not part of the assessable value. The valuation principle under Section 14 of the Customs Act requires assessment on the deemed import value at the time and place of import, not on every ancillary transport expense actually incurred by the importer. On that basis, the additional barge cost could not be loaded into customs value. Case-Laws Customs Mon, 10 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123136