XYZ Ltd. of Delhi imported a machine from United States of America (USA) by Vessel. Details with respect to the import of the machine are given below: S. No. | Particulars | Amount (i) | Cost of Machine | $20,000 (ii) |

XYZ Ltd. of Delhi imported a machine from United States of America (USA) by Vessel. Details with respect to the import of the machine are given below: S. No. | Particulars | Amount (i) | Cost of Machine | $20,000 (ii) | Transport charges from factory of exporter to the port for shipment | $4,000 (iii) | Freight charge from USA port to Indian Port | $1,000 (iv) | Lighterage charges paid by XYZ Ltd. at the port in India | ₹18,000 (v) | Freight incurred from Port of entry to Inland container depot | ₹7,000 (vi) | Insurance Charges | Not ascertainable Date of Bill of Entry is 15th April 2023 (Rate of Basic Custom Duty 20% and Rate of exchange notified by CBIC is ₹80 per US $) Date of Entry Inward is 8th April 2023 (Rate of Basic Customs Duty 12% and Rate of Exchange notified by CBIC is ₹81 per US $) Social Welfare Surcharge rate is 10% and Rate of IGST is @ 18%. Compute the assessable value and total duties payable under Customs Law relating to the machine. Ignore GST compensation cess and agricultural infrastructure and development cess.