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2015 (10) TMI 549 - SC - CustomsDispute on Transaction value for determination of Import Duty - inclusion of consideration paid for technical information provided - post importation activity – Held That:- it becomes clear that the technical information which was to be provided by the Japanese company to the respondent was for the manufacture of the contract products by the respondent herein, naturally, after the setting up of the plant. This cost is, thus, incurred after the importation of the goods. - Decision made in the case 'Commissioner of Customs, Ahmedabad v. M/s. Essar Steel Limited [2015 (4) TMI 486 - SUPREME COURT] followed – Appeal dismissed against the Revenue.
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