Prior to 10-10-07, deemed addition of handling charges was at 1% of CIF if actual charges were unasc

Customs : Deemed addition in respect of 'loading, unloading and handling charges' under rule 9(2)(b) of Customs Valuation Rules, 1988 at 1 per cent of CIF, even where actual charges are available, is ultra vires section 14; hence, said deemed addition at 1 per cent of CIF would apply only if actual charges are not ascertainable