https://www.taxtmi.com/caselaws?id=43070 The court interpreted "duty of customs" under the Customs Act, 1962, ruling it encompasses only basic customs duty, not additional or auxiliary duty. The inclusion of landing charges in the assessable value for customs duty calculation was upheld, citing precedent. The petition was dismissed, allowing payment of due amounts by a specified date with possible interest. Bank guarantees were to be maintained until payment, and the Prothonotary was directed to act on court minutes. en-us Wed, 03 Jul 1991 00:00:00 +0530 Wed, 16 Jun 2010 10:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43070 The court interpreted "duty of customs" under the Customs Act, 1962, ruling it encompasses only basic customs duty, not additional or auxiliary duty. The inclusion of landing charges in the assessable value for customs duty calculation was upheld, citing precedent. The petition was dismissed, allowing payment of due amounts by a specified date with possible interest. Bank guarantees were to be maintained until payment, and the Prothonotary was directed to act on court minutes. Case-Laws Customs Wed, 03 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43070