https://www.taxtmi.com/caselaws?id=45320 Landing charges represent the expenditure incurred to bring imported goods to land, and where Customs estimates those charges at a percentage of CIF value for convenience, that estimate is treated as covering the importer's total landing-related expenditure. Once Customs had adopted 1.4% of CIF value as landing charges, it could not separately add stevedoring or unloading charges to the assessable value, as that would amount to a double addition. Reference to port services under the Major Port Trusts Act did not justify splitting out a further component after a percentage-based landing charge had already been applied. The separate addition was therefore impermissible and the issue was decided in favour of the assessee. en-us Tue, 14 Dec 1999 00:00:00 +0530 Wed, 31 Dec 2014 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45320 Landing charges represent the expenditure incurred to bring imported goods to land, and where Customs estimates those charges at a percentage of CIF value for convenience, that estimate is treated as covering the importer's total landing-related expenditure. Once Customs had adopted 1.4% of CIF value as landing charges, it could not separately add stevedoring or unloading charges to the assessable value, as that would amount to a double addition. Reference to port services under the Major Port Trusts Act did not justify splitting out a further component after a percentage-based landing charge had already been applied. The separate addition was therefore impermissible and the issue was decided in favour of the assessee. Case-Laws Customs Tue, 14 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45320