https://www.taxtmi.com/caselaws?id=50667 Imported goods are treated as reaching the place of importation only when landed at the approved unloading point, not at the anchorage where the mother vessel waits. Movement by barge from the vessel to the approved jetty was therefore part of the process of landing the goods in India, and the associated expenditure formed part of transport cost for valuation. On that basis, barge charges incurred to move the iron ore to Dharamtar were includible in the assessable value, and the assessment orders were sustained. en-us Wed, 07 Mar 2001 00:00:00 +0530 Wed, 25 Aug 2010 12:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50667 Imported goods are treated as reaching the place of importation only when landed at the approved unloading point, not at the anchorage where the mother vessel waits. Movement by barge from the vessel to the approved jetty was therefore part of the process of landing the goods in India, and the associated expenditure formed part of transport cost for valuation. On that basis, barge charges incurred to move the iron ore to Dharamtar were includible in the assessable value, and the assessment orders were sustained. Case-Laws Customs Wed, 07 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50667