Custom duty

FOB means free on board means cost upto the shipment of the goods from the foreign country all the costs upto the point tge goods are shipped from foreign country 

When we add insurance and freight then it becomes CIF

Adding 1% (landing cost)to the CIF value we will get the assessable value

If landing cost csn be assessed then thst value to be taken not the nitional landing cost of 1%

If the landing cost which is acsertsinable then that is to be added not the notional 1%