Supreme Court of India
Commissioner of Customs (port), Chennai v. M/s. Toyota Kirloskar Motor Pvt.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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that the.CESTAT cannot be said to have committed any error in arriving at its decision in the impugned judgment.
Judgment, page 22
From the headnote
Central Excise and Salt Act, 1944. Sections 2(22), 2(23), 14(1) and 156-Capital goods and parts imported under agreement for setting up an automobile manufacturing plant-Disputes arising between revenue authorities and importer regarding proper transaction valve of goods imported-Whether payments to be made under agreement towards royalty and technical know-how to be included for arriving at proper transaction value of goods imported-Agreement providing that technical assistance and know-how not to be given as condition precedent, but as and when importer makes a request therefor and not
Where later benches applied it
- 2019 Indusind Media & Communications Ltd v. Commissioner of Customs, New Delhi
- 2015 Commissioner of Customs, Ahmedabad v. Mis. Essar Steel Ltd.
Of those, 1 relied on · 1 referred to
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