Supreme Court of India
M/s. Coal India Limited v. Commissioner of Customs (port), Customs House, Kolkata
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From the headnote
Issue for Consideration Whether the engineering and technical service fees/agency commission/charges paid by the appellant and its subsidiaries to the local agent of the overseas supplier were includable in the assessable value of the imported goods (spare parts) under the Customs Act, 1962, as held by all the lower authorities. Headnotes† Customs Act, 1962 – s.14(1), (1A) – Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 – r.9(1)(a) and (e); Note to r.4 – Assessable value of the imported goods (spare parts), for the purpose of levy of customs duty – Assistant
Authorities it was built on
- 1996 Collector of Customs (preventive), Ahemdabad v. M/s Essar Gujarat Ltd. Surat
- 2008 Commissioner of Customs v. M/s Ferodo India Pvt. Ltd.
- 2000 Tata Iron and Steel Co. Ltd. v. Commissioner of Central Excise and Customs, Bhubaneshwar, Orissa
- 2007 Commissioner of Customs (port), Kolkata v. M/s. J.K. Corporation Limited
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