Supreme Court of India
Collector of Customs (preventive), Ahemdabad v. M/s Essar Gujarat Ltd. Surat
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
6 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that DM 2,000,000 being the process H 776 SUPREME COURT REPORTS [ 1996] SUPP. 8 S.C.R. A licence fee paid to Midrex Corporation, DM I 0, I 00,000 being the cost of technical services provided by Midrex and a sum of OM 2,310,000 being payment.on account of engineering and consultancy fee payable to V.A. should be added to the value of the imported plant.
Judgment, page 19
From the headnote
Customs Tariff Act 1975 Section 14. Customs valuation (determination of price of Imported Goods) Rules 1988-Rule 9·-Determination of the /value of the imported plant-The licence fees as well as the payment made for the technical services should be added to the invoice value of the imported plant. The respondent, entered into a contract with Mis. Telviot Investment Ltd. for purchase of a Direct Reduction Iron Plant on 24.3.1987. The entire agreement was subject to two conditions, namely, approval of the Government of India within 30th April, 1987 and obtaining transfer of operationolicence
Where later benches applied it
- 2019 Indusind Media & Communications Ltd v. Commissioner of Customs, New Delhi
- 2025 M/s. Coal India Limited v. Commissioner of Customs (port), Customs House, Kolkata
- 2015 Commissioner of Customs, Ahmedabad v. Mis. Essar Steel Ltd.
- 2010 M/s Choudhary Ship Breakers v. Commissioner of Customs, Ahmedabad
- 2008 Deputy Commissioner, Income Tax, Baroda v. Gujarat Alkalies & Chemicals Ltd.
- 2020 Commissioner of Customs (port) Kolkata v. M/s Steel Authority of India Ltd.
Of those, 1 relied on · 2 referred to · 2 mentioned · 1 not applicable
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