1999 (12) TMI 74

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....1978 and January, 1980 and cleared the same against 12 bills of entry. To facilitate the clearance thereof landing charges were calculated and paid at the notional rate of 1% of the CIF value thereof. Subsequently, the appellants filed a refund claim; they contended that the landing charges should be calculated on the basis of actuals, which came to less than 1% of the CIF value of the said goods.....

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....stand from what is stated at the Bar that the Tribunal has itself now taken a contrary view. 4. Landing charges are a component of the assessable value of imported goods. They must be assessed on the basis of actuals. But the onus of the proof thereof is on the importer. Only in the absence of the proof of actuals, landing charges may be assessed at the rate of 1% of the CIF value of the import....