Import expense in 23-24 ,but goods received in 25-25

Imported goods comes in godown on 02.04.2024.

But ocean freight bill & clearing forwarding charges bill came on 27.03.2024

Bill of entry date is 26.03.2024

Goods comes in 24-25 F.Y., but expenses occured in FY.23-24.

In fy 23-24 we considered ocean freight & CF. as direct expenses & and same considered in closing stock.

And goods received in fy 24-25 considered as goods purchase in 24-2Import5 books of accounts.

Is it right