Supreme Court · 1996 INSC 1334 · Decided 19 November 1996
Collector of Customs (Preventive), Ahemdabad v. M/S Essar Gujarat LTD. Surat
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1334 · [1996] SUPP. 8 S.C.R. 757
- Case number
- CIVIL APPEAL No. 3152/1991
- Decided
- 19 November 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN, K.S. PARIPOORNAN (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Customs Tariff Act 1975 Section 14. Customs valuation (determination B of price of Imported Goods) Rules 1988-Rule 9·-Determination of the /value of the imported plant-The licence fees as well as the payment made for the technical services should be added to the invoice value of the contract with Mis. Telviot Investment Ltd. for purchase of a Direct Reduction Iron Plant on 24.3.1987. The entire agreement was subject to two conditions, namely, D approval of the Government of India within 30th April, 1987 and obtaining transfer of operationolicence from Mis Midrex. The
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