TaxTMI 
TaxTMI 
1991 (1) TMI 314
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....purchase order under Project Import Regulations, 1965 for substantial expansion of their Visakha Refinery Expansion Project. The bills of entry were provisionally assessed under project imports and on completion of the project, the importer submitted the necessary documents for finalisation, claiming actual landing charges. The Assistant Collector finalised the bills of entry on the basis of notional landing charges at the rate of 1.3 per cent being added to the CIF value. The lower appellate authority held as follows: "Once it is agreed that landing charges are includible in the assessable value, the next question is whether the quantum should be decided with reference to actuals as certified by Port Trust or at the notional rate fixed by....
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.... [1987 (31) E.L.T. 313], it was held that the appellants have not substantiated their calculations of landing charges actually paid by them. In the case of Deepak Fertilizers and Petrochemicals Corporation Ltd. v. Collector of Customs [1989 (41) E.L.T. 550], the Tribunal held that the importers have not made out a case for adding actual charges instead of notional flat rate of 0.75 per cent as landing charges since they have not even shown that there are actual charges different from the notional charges. In the case of Ceat Tyres v. Collector of Customs [1990 (49) E.L.T. 387], the Tribunal rejected the claim for inclusion of actual landing charges on the ground of want of evidence of payment of actuals. In the case of Collector of Customs ....
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....High Court, inter alia, were enormous number of cases on the one hand (running into hundreds of thousands) and pettiness of the amounts involved in individual cases on the other. We observe that while the amounts, by way of a fraction of the landing charges themselves, would, by and large, be still more tiny in individual cases, the number of consignments imported over the years has grown. We hear almost every day the trade and industry clamouring for simplification of procedures in our country. And yet in the present case the respondents ask us to support undoing of a simplification which, by a practice accepted since over a century, has become an established part of the customs assessment. We see nothing wrong or illegal in averaging of t....