https://www.taxtmi.com/caselaws?id=45247 SC held that landing (port) charges payable before clearance must be included in the assessable value of imported goods for customs duty purposes, even under CIF contracts, because value is determined when goods reach the customs barrier. Customs need not accept the contract price as final; landing charges borne by the importer form part of the deemed price. An importer can exclude such charges only by proving the seller (or seller's agent) actually paid them to Port Trust. The appeals failed for lack of such proof; inclusion of landing charges in valuation was upheld. en-us Wed, 29 Sep 1999 00:00:00 +0530 Wed, 08 Oct 2025 20:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45247 SC held that landing (port) charges payable before clearance must be included in the assessable value of imported goods for customs duty purposes, even under CIF contracts, because value is determined when goods reach the customs barrier. Customs need not accept the contract price as final; landing charges borne by the importer form part of the deemed price. An importer can exclude such charges only by proving the seller (or seller's agent) actually paid them to Port Trust. The appeals failed for lack of such proof; inclusion of landing charges in valuation was upheld. Case-Laws Customs Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45247