TaxTMI 
TaxTMI 
2017 (5) TMI 801
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.... Ashok K. Arya Revenue [Commissioner of Customs (Prev.) Jamnagar] is in appeal against OIA No.47-94/COMMR-A/JMN/2011, dt.25.08.2011 passed by Commissioner of Customs (Appeals), Jamnagar, whereunder Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges have been held as the charges which are not to be included in the assessable value under Rule 10(2) (b) of Customs Valuation Rules, 2....
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....to be included in the assessable value for the purpose of final assessment of Bill of Entry and the same does not get covered under Landing Charges which are added @ 1% of CIF value to arrive at the assessable value. iv) The respondent M/s RIL went in appeal before Commissioner (Appeals) who decided vide the impugned order that such charges over and above landing charges @ 1% of CIF value, which....
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....re incurred by an importer for bringing goods on board ship to land. Landing charges, in law, must be assessed on actuals, but, as a matter of practice, particularly to facilitate expeditious clearance, landing charges are assessed at a percentage of the value of the goods and such assessment is accepted. When so assessed, landing charges cover the totality of all that an importer expends to bring....
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....ey do assess them on a percentage basis, they cover thereby all aspects of landing charges and it is not open to them then to seek to add any amount thereto on the basis that this or that or the other was not covered thereby." 4.1 Further, the Tribunal in the case of Indian Oil Corporation Ltd Vs CCE, Cochin - 2004 (178) ELT 713 (Tri-Bang) also decided the similar matter in favour of the assessee....