Supreme Court · 2008 INSC 230 · Decided 21 February 2008
M/S. Wep Peripherals LTD. v. Commissioner of Customs, Chennai
- Court
- Supreme Court of India
- Citation
- 2008 INSC 230 · [2008] 3 S.C.R. 143
- Case number
- CIVIL APPEAL No. 2757/2006
- Decided
- 21 February 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
143 'r MIS. WEP PERIPHERALS LTD. A "' v. COMMISSIONER OF CUSTOMS, CHENNAI (Civil Appeal No. 2757 of 2006) FEBRUARY 21, 2008 B • (S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.) _ _,, Customs Valuation (Determination of Price.of Imported Goods) Rules, 1988; r.9(1)(c) and 9(1)(e): Import .of of the goods in question, thus, giving discount by lowering price of the goods - Material in support thereof not considered by adjudicating authority - Royalty D ...._.., payment was not condition pre-requisite to the sale of the goods in question - View of the authority erroneously affirmed
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