https://www.taxtmi.com/caselaws?id=45457 Landing charges form part of the assessable value of imported goods and are ordinarily to be taken on actual expenditure. The notional 1% CIF rate applies only where the importer fails to prove the actual landing charges incurred, and the burden of proof lies on the importer. Refund is admissible only if the importer establishes that the actual landing charges were lower than the amount collected on the notional basis. On the stated facts, the importer was entitled to seek refund subject to proof before the assessing authority. en-us Tue, 07 Dec 1999 00:00:00 +0530 Sat, 10 Jul 2010 16:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45457 Landing charges form part of the assessable value of imported goods and are ordinarily to be taken on actual expenditure. The notional 1% CIF rate applies only where the importer fails to prove the actual landing charges incurred, and the burden of proof lies on the importer. Refund is admissible only if the importer establishes that the actual landing charges were lower than the amount collected on the notional basis. On the stated facts, the importer was entitled to seek refund subject to proof before the assessing authority. Case-Laws Customs Tue, 07 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45457