JUDGMENT : The appellants imported machinery during the period August, 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. The Collector (Appeals) upheld their claim. He said : "The appellants are eligible for refund based on actual landing charges paid to the Port Trust. The adhoc rate has been prescribed only to culminate delay is assessment as soon as the goods are unloaded from ship. If the appellants are able to substantiate the actual amounts paid under the head through proper documentary evidence, the Custom House has to accept the actuals and refund the excess duty collected." 2. The Customs authorities went in appeal to the Customs, Excise and Gold (Control) Appellate Tribunal. The Tribunal found that the Collector (Appeals) was in error for the Tribunal had in an earlier order held that landing charges at the overall rate of 1% should be added to the CIF value of imported goods. 3. We understand 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 imported goods. The Collector (Appeals) was, therefore, right in the view that he took and the Tribunal in error. 5. The appeal is allowed. The appellants shall be entitled to a refund provided they can establish before the Assistant Collector, Visakhapatnam, that what they actually incurred by way of landing charges was less than 1% of the CIF value of the said goods. 6. No order as to costs.