Landing Charges - Definition - Law Dictionary Home Dictionary Definition landing-charges

Definition :

Landing charges, are the expenditure 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 expenditure 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 imported goods to land, M/s Coromandal Fertilisers Ltd. v. Collection of Customs, AIR 2000 SC 606.

Are exactly what the words mean, the expenditure 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 imported goods to land, C. Chandra Mohan v. Sengottaiyan, (2000) 1 SCC 448.

Means, the expenditure incurred by an importer for bringing goods on board ship to land. Landing charges, in law, must be assessed on actual, 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 imported goods to land, Coromanal Fertilisers Ltd. v. Collector of Customs, AIR 2000 SC 606 (607): (2000) 1 SCC 448. [Major Port Trusts Act, 1963, s. 42]