https://www.taxtmi.com/caselaws?id=41048 The court rejected the petitioners' arguments and upheld the inclusion of landing charges in the assessable value for customs duty computation. It clarified that importation into India refers to the Indian landmass, not just territorial waters, emphasizing that goods are valued upon landing on Indian land. The court highlighted the longstanding practice of including landing charges and dismissed refund claims, citing potential chaos and unjust enrichment for importers. The court concluded that the inclusion of landing charges in the assessable value is lawful and denied a certificate of fitness for appeal to the Supreme Court. en-us Tue, 09 Mar 1982 00:00:00 +0530 Thu, 20 May 2010 13:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41048 The court rejected the petitioners' arguments and upheld the inclusion of landing charges in the assessable value for customs duty computation. It clarified that importation into India refers to the Indian landmass, not just territorial waters, emphasizing that goods are valued upon landing on Indian land. The court highlighted the longstanding practice of including landing charges and dismissed refund claims, citing potential chaos and unjust enrichment for importers. The court concluded that the inclusion of landing charges in the assessable value is lawful and denied a certificate of fitness for appeal to the Supreme Court. Case-Laws Customs Tue, 09 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41048