https://www.taxtmi.com/caselaws?id=53121 The Tribunal held that the transportation cost from the anchorage to the jetty should be included in the assessable value of imported goods as it constitutes transport charges to the place of importation. It clarified that the place of importation is the notified place of unloading on land, not the anchorage point at sea. The Tribunal distinguished post-importation expenses from the cost of transport to the place of importation, emphasizing the inclusion of all expenses incurred in bringing goods to the landmass of the country in the assessable value. The appeal was dismissed, aligning with previous Supreme Court decisions and Customs Valuation Rules. en-us Wed, 01 Sep 2004 00:00:00 +0530 Mon, 11 Oct 2010 10:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53121 The Tribunal held that the transportation cost from the anchorage to the jetty should be included in the assessable value of imported goods as it constitutes transport charges to the place of importation. It clarified that the place of importation is the notified place of unloading on land, not the anchorage point at sea. The Tribunal distinguished post-importation expenses from the cost of transport to the place of importation, emphasizing the inclusion of all expenses incurred in bringing goods to the landmass of the country in the assessable value. The appeal was dismissed, aligning with previous Supreme Court decisions and Customs Valuation Rules. Case-Laws Customs Wed, 01 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53121