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TMI Blog1988 (9) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. [Order per : K.L. Rekhi, Member (T)]. - Landing charges are levied by the respective port authority on goods imported into India. Such charges normally work out, on an average, to around 1 % of the C.I.F. price of the goods. As a part of the cost of delivery of the goods at the place of importation, these charges form a component of the assessable value of the goods for levy of cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... added to their C.I.F. price. However, in the present case, the Ld. Collector (Appeals), accepted the claim of the respondents that the actual amount of landing charges alone should be added for arriving at-the assessable value. The department, purturbed by the implications of this order is now in appeal before us. 4. We cannot support the Ld. Appellate Collector's order for the simple reason that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... difference between the average amount and the actual amount would further be a fraction of that fraction. A Division Bench of the Hon'ble High Court [1982 E.L.T. 203 (Guj.)] M/s. Prabhat Cotton & Silk Mills Ltd. v. Union of India had an occasion to comment adversely on the litigation involved in numerous challenges to validity of inclusion of landing charges in the customs assessable value. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding charges. The Interpretation of law has to be a practical one. Taken as a whole, neither the Government nor the importers stand to lose or gain. We see no reason, therefore, to upset the existing procedure and thereby add enormous amount of infructuous work for the custom houses as well as for lakhs of importers. 6. In the result, we set aside the impugned order-in-appeal and restore the As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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