Supreme Court · 2011 INSC 589 · Decided 17 August 2011
COMMNR. of Customs Excise, New Delhi v. MIS. Living Media (India) LTD.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 589 · [2011] 13 S.C.R. 772
- Case number
- CIVIL APPEAL No. 8627/2002
- Decided
- 17 August 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14
Headnote
Customs Valuation (Determination of Value of Imported C Goods) Rules, 2007 - rr. 2(f),3,4 and 9(1)(c) - Determination of value of imported goods - Method of valuation - Valuation of recorded audio cassettes/CDs imported by respondents­ assessees - Whether the value required to be paid by the respondents-assessees for the imported goods D was to be included in the transaction value of the imported goods for the purpose of customs duty assessment - Held: In determining the transaction value there has to be added to the price actually paid or payable for the
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