https://www.taxtmi.com/caselaws?id=343063 Where landing charges are assessed as a percentage of CIF value, they are treated as covering the full expenditure incurred to bring imported goods to land. On that basis, Pull Buck Tug Charges, Tug/Launch Charges and Port Tonnage Charges, being part of the landing process, could not be split out and added again to the assessable value. The Tribunal followed the settled principle that once landing-related costs are loaded in this manner, no further separate addition is permissible. The disputed charges were therefore held not includible in assessable value, and the Revenue's challenge was rejected. en-us Fri, 12 May 2017 00:00:00 +0530 Wed, 14 Jun 2017 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343063 Where landing charges are assessed as a percentage of CIF value, they are treated as covering the full expenditure incurred to bring imported goods to land. On that basis, Pull Buck Tug Charges, Tug/Launch Charges and Port Tonnage Charges, being part of the landing process, could not be split out and added again to the assessable value. The Tribunal followed the settled principle that once landing-related costs are loaded in this manner, no further separate addition is permissible. The disputed charges were therefore held not includible in assessable value, and the Revenue's challenge was rejected. Case-Laws Customs Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343063