https://www.taxtmi.com/caselaws?id=43681 For customs valuation under Section 14 of the Customs Act, the point of importation was treated as the landmass and port, not territorial waters, because "into India" was read as referring to goods brought onto Indian land for delivery. On that construction, customs duty attached at the time and place of importation on the port landmass. The Court also held that landing charges incurred before delivery at the port formed part of the assessable value, as they were part of the cost of import and not post-importation expenses. The result was that landing charges were includible in customs valuation. en-us Thu, 05 Aug 1993 00:00:00 +0530 Sat, 19 Jun 2010 13:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43681 For customs valuation under Section 14 of the Customs Act, the point of importation was treated as the landmass and port, not territorial waters, because "into India" was read as referring to goods brought onto Indian land for delivery. On that construction, customs duty attached at the time and place of importation on the port landmass. The Court also held that landing charges incurred before delivery at the port formed part of the assessable value, as they were part of the cost of import and not post-importation expenses. The result was that landing charges were includible in customs valuation. Case-Laws Customs Thu, 05 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43681