Supreme Court · 2025 INSC 609 · Decided 1 May 2025
M/S. Coal India Limited v. Commissioner of Customs (Port), Customs House, Kolkata
- Court
- Supreme Court of India
- Citation
- 2025 INSC 609 · [2025] 5 S.C.R. 1891
- Case number
- CIVIL APPEAL No. 8028/2010
- Decided
- 1 May 2025
- Bench
- ABHAY S. OKA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14(1), 14(1A), 14
Headnote
Whether the engineering and technical service fees/agency commission/charges paid by the appellant and its subsidiaries to the local agent of the overseas supplier were includable in the assessable value of the imported goods (spare parts) under the held by all the lower authorities. Customs Act, 1962 - s.14(1), (1A) - Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - r.9(1)(a) and (e); Note to r.4 - Assessable value of the imported goods (spare parts), for the purpose of
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