Supreme Court · 2007 INSC 98 · Decided 2 February 2007
Commissioner of Customs (Port), Kolkata v. M/S. J.K. Corporation Limited
- Court
- Supreme Court of India
- Citation
- 2007 INSC 98 · [2007] 2 S.C.R. 196
- Case number
- CIVIL APPEAL No. 4663/2006
- Decided
- 2 February 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14, 14(JA)
Headnote
Customs Act, 1962-ss. 14 & 14(JA)-Customs Valuation (Determination of Price of Imported Goods) Rules, 1988-rr. 4, 9 & 12- C Import of plant and machinery-Assessable value-Determination of-Amount paid for any post-importation service or activity viz. post-importation technical from the amount payable for the imported goods. Respondent entered into a collaboration agreement with two Korean D companies, Mis Samsung and M/s Chei! for manufacture of Polyester Oriented Yarn. The said agreement is in two parts - Part-A providing for supply of licence, knowhow and
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