https://www.taxtmi.com/circulars?id=5569 Barging or lighterage charges borne by the importer to bring goods from outer anchorage to the landmass must be included in the assessable value as extended cost of transportation under the Customs Valuation Rules, because importation completes on reaching the landmass. The departmental 1% levy is for landing charges covering loading, unloading and handling at the place of importation on land and does not replace inclusion of barging/lighterage costs; mis-declarations may be proceeded against according to law. en-us Tue, 13 Apr 2004 00:00:00 +0530 Tue, 24 Feb 2009 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5569 Barging or lighterage charges borne by the importer to bring goods from outer anchorage to the landmass must be included in the assessable value as extended cost of transportation under the Customs Valuation Rules, because importation completes on reaching the landmass. The departmental 1% levy is for landing charges covering loading, unloading and handling at the place of importation on land and does not replace inclusion of barging/lighterage costs; mis-declarations may be proceeded against according to law. Circulars Customs Tue, 13 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5569