Payment of insurance and freight in BOE
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?
So in your case, if no freight and insurance is actually paid, FOB value + duty & swc would be part of cost of purchase.
Importer will have to consider in the books the actual cost (not the assessable value) as the basic value of the goods imported.