Supreme Court · 2020 INSC 367 · Decided 27 April 2020
Commissioner of Customs (Port) Kolkata v. M/S Steel Authority of India LTD.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 367 · [2020] 9 S.C.R. 109
- Case number
- CIVIL APPEAL No. 6398/2009
- Decided
- 27 April 2020
- Bench
- DEEPAK GUPTA, ANIRUDDHA BOSE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Customs Valuation (Determination of Price of Imported Goods) Rules, 1988: r.9(1)(e) - Valuation of imports of plant and equipments and spares - Revenue included the price paid for design and technical documents in the transaction value of the imported goods - Plea of assessee documents related to the post importation activities for assembly, construction, erection, operation and maintenance of the plant and these items could not be included in the value of imported goods - Case of revenue was that since the case involved importation of turnkey projects, the
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