An importer import some goods @10,000 us dollar on cif basis
following dollar rates avilable on the date of
presentention of bill entry.(1) Rbi floor rate 46.35,(2)
rate notify by CBE AND C under section 14(3)(a)(i)of custom
act Rs.46.55 (3) Rate at which bank has reliased the
payment from importer Rs.46.58, what will be assessable
valu according to custom act?