Supreme Court of India
Commissioner of Customs, New Delhi v. M/s Prodelin India (p) Ltd.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the opinion that the transaction value between the parties cannot be D treated as anything other than a commercial price.
Judgment, page 10
From the headnote
Customs Valuation (Determination of Price of Imported Goods) Rules, 1988: Rules 2(2)(i), 2(2)(iv) and 9(/)(c)-Technica/ services fee-Impact of on valuation of imported goods-Foreign Company having 75% equity shares in a joint venture Indian Company-Indian company assembling VSAT antennas, accessories and other communication equipments, supplied by foreign company, testing, installing and servicing them-Revenue adding I 0% in invoice value of goods-Held, there is nothing on record to indicate that foreign company has charged any technical fee for any imported goods or for pre-import
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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