Supreme Court of India

M/s. Gmrenergy Ltd. v. Commissioner of Customs, Bangalore

Neutral citation
Reported as [2015] 10 S.C.R. 106
Bench A. K. Sikri and R. F. Nariman JJ.
Decided 27 October 2015

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.

From the headnote

Customs Valuation (Determination of Price of Imported c Goods) Rules, 1988- r. 4 rw r. 9(1 )(d) & (e), r. 10- Customs Act, 1962- s. 46(4): Transaction value - Import of parts of the Gas Turbine · Hot Section of a power plant which have to be replaced after 0 12, 500 fired hours of use under a Long Term Assured Parts Supply Agreement(LTAPSA) entered into with foreign company - Valuation of - Appellant entered into an agreement for seri/ice and supply of parts with the company being a LTAPSA - Import of various parts of the said plant under two bills of entry - Parts identified as having to be

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