Supreme Court of India
Commissioner of Customs (port), Kolkata v. M/s. J.K. Corporation Limited
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.
From the headnote
Customs Act, 1962-ss. 14 & 14(JA)-Customs Valuation (Determination of Price of Imported Goods) Rules, 1988-rr. 4, 9 & 12- Import of plant and machinery-Assessable value-Determination of-Amount paid for any post-importation service or activity viz. post-importation technical assistance-Heid: Would not form part of the assessable value if it is separately identifiable from the amount payable for the imported goods. Respondent entered into a collaboration agreement with two Korean companies, Mis Samsung and M/s Chei! for manufacture of Polyester Oriented Yarn. The said agreement is in two parts
Where later benches applied it
- 2025 M/s. Coal India Limited v. Commissioner of Customs (port), Customs House, Kolkata
- 2015 Commissioner of Customs, Ahmedabad v. Mis. Essar Steel Ltd.
Of those, 1 relied on · 1 referred to
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