https://www.taxtmi.com/caselaws?id=46029 Where actual landing charges are ascertainable from the Port Trust, a notional landing charge cannot be insisted upon under customs valuation rules. Excess duty collected on that basis is therefore liable to refund, subject to the law on passing on of incidence. The Madras HC set aside the refusal of refund and directed the claim to be reconsidered afresh on merits after notice, specifically on whether the duty burden had been passed on to another person. en-us Thu, 12 Jul 2001 00:00:00 +0530 Thu, 15 Jul 2010 12:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46029 Where actual landing charges are ascertainable from the Port Trust, a notional landing charge cannot be insisted upon under customs valuation rules. Excess duty collected on that basis is therefore liable to refund, subject to the law on passing on of incidence. The Madras HC set aside the refusal of refund and directed the claim to be reconsidered afresh on merits after notice, specifically on whether the duty burden had been passed on to another person. Case-Laws Customs Thu, 12 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46029