Supreme Court · 2015 INSC 318 · Decided 13 April 2015
Commissioner of Customs, Ahmedabad v. MIS. Essar Steel LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 318 · [2015] 3 S.C.R. 1062
- Case number
- CIVIL APPEAL No. 3042/2004
- Decided
- 13 April 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14
Headnote
Customs Act, 1962 - s. 14 - Valuation of goods for purposes of assessment - Assessee entering into technical C ·service agreement with foreign supplier in relation to implementation of a project to set up a plant in India for production of certain goods - Subsequently, purchase order for - Assessment to 0 customs duty - Payment made for the technical services agreement, if to be added to the value of the plant that is imported, inasmuch as such payment has been made as a condition of sale of the imported plant in terms of r. 9(1 )(e) - Held: Conjoint reading of the technical
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