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Payment of insurance and freight in BOE

This query is : Resolved 

Who pays the amount of Insurance and freight while importing goods from outside the country?

Let us say
FOB - 10000 $
Freight - 200 $
Insurance - 112.5 $

These brings CIF - 10312.5 $

Importer is liable to pay the amount of FOB to seller but Insurance and freight are part of bill of Entry

Importer further pays to his CHA ( BCD, Surcharge and IGST) but buyer don't pay for insurance and freight.

But while maintaining books of account, seller account is credited as 10312.5 $ but he doesn't pay for it. Then how to close seller's account in importer's books of account?

Freight @20% and insurance @1.125% (if not charged on the invoice) would be added to the FOB value to arrive at the assessable value based on which the duty is calculated. If freight and insurance is not actually paid, the same would not form part of the cost of goods purchased.
So in your case, if no freight and insurance is actually paid, FOB value + duty & swc would be part of cost of purchase.

Then amount is not matching with BOR

AV in BE will differ from actual cost because of reasons explained earlier. That's not a problem here.
Importer will have to consider in the books the actual cost (not the assessable value) as the basic value of the goods imported.

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