SRINIVASAN, J.

The question that arises for consideration is whether the customs duty is leviable on landing charges as forming part of the price or value of the goods within the meaning of Section 14 of the Customs Act, 1962

2.The short facts relevant for the purposes of this case are as follows :

M/s. Shriram Fibres Limited, who is the petitioner in both the writ petitions imported several items including caprolactum. In W.P. No. 4103 of 1983 it imported a consignment of 2000 bags of caprolactum and the bill of entry dated 26-9-1981 was filed. The Assistant Collector of Customs fixed the notional landing charges at a percentage of .6% and arrived at the landing charges at Rs. 4, 762.74. He levied customs duty at the rate of 25% and c.v. duty at the rate of 28.5% plus 5% working out to Rs. 2, 972.25. The actual landing charges were Rs. 1, 216.51. The duty was paid and the goods were cleared but a claim for refund was made on 2-12-1982 before the Assistant Collector of Customs. Two grounds were urged viz., that the duty was not chargeable on the landing charges at all and the entire amount was refundable and alternatively even if duty was payable on landing charges there w