https://www.taxtmi.com/caselaws?id=41057 The court held that the actual sale price, including air freight, should be the dutiable value of imported goods under the positive concept of valuation. It emphasized that sea freight for like goods should not be considered for inclusion in the assessable value of goods imported by air. The interpretation of Section 14 of the Customs Act favored accepting the actual sale price, which includes air freight, as the value for assessment purposes. International practices supported considering the point of landing, such as the airport or dock, as the place of importation for goods imported by air. en-us Fri, 12 Feb 1982 00:00:00 +0530 Thu, 20 May 2010 16:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41057 The court held that the actual sale price, including air freight, should be the dutiable value of imported goods under the positive concept of valuation. It emphasized that sea freight for like goods should not be considered for inclusion in the assessable value of goods imported by air. The interpretation of Section 14 of the Customs Act favored accepting the actual sale price, which includes air freight, as the value for assessment purposes. International practices supported considering the point of landing, such as the airport or dock, as the place of importation for goods imported by air. Case-Laws Customs Fri, 12 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41057