Supreme Court · 2015 INSC 802 · Decided 27 October 2015
M/S. Gmrenergy LTD. v. Commissioner of Customs, Bangalore
- Court
- Supreme Court of India
- Citation
- 2015 INSC 802 · [2015] 10 S.C.R. 106
- Case number
- CIVIL APPEAL No. 4920/2007
- Decided
- 27 October 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 46(4)
Headnote
Customs Valuation (Determination of Price of Imported c Goods) Rules, 1988- r. 4 rw r. 9(1 )(d) & (e), r. 10- Customs Act, 1962- s. 46(4): Transaction value - Import of parts of the Gas Turbine · Hot Section of a power plant which have to be replaced after 0 12, 500 fired hours of use Agreement(LTAPSA) entered into with foreign company - Valuation of - Appellant entered into an agreement for seri/ice and supply of parts with the company being a LTAPSA - Import of various parts of the said plant E under two bills of entry - Parts identified as having to be replaced
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