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Post-importation services could not be added to the value of the goods imported

Bimal jain
Technical Know-how Costs Excluded from Customs Value for Post-Import Services, Supreme Court Rules against Customs Department. The Supreme Court ruled in favor of the respondent, Same Engines India Pvt. Ltd., stating that costs from a Technical Know-how Agreement entered into after importing tractor components should not be included in the customs value of the goods. The Customs Department had argued that these costs should be added to the import value. However, the Court, referencing a prior decision, determined that since the technical services were provided post-importation, they could not be added to the goods' import value. (AI Summary)

Post-importation services could not be added to the value of the goods imported

Commnr. Of Customs (Appeal) Chennai Vs. M/s. Same Engines India Pvt. Ltd. [2015 (11) TMI 441 - SUPREME COURT]

Same Engines India Pvt. Ltd. (“the Respondent”) had imported components of Tractors from Foreign party and filed Bill of Entry stating the price at which the goods were imported and seeking to pay the Customs duty thereon. The Department observed that the Respondent had also entered into Technical Know-how Agreement with the same manufacturer and the cost of the said Technical Know-how agreement was not included while declaring the value of the goods and thereby, demand was confirmed.

The Hon’ble Supreme Court relying upon its own case in the case of Commissioner of Customs, Ahmedabad Vs. M/s. Essar Steel Ltd. [2015 (4) TMI 486 - SUPREME COURT]held that the services in terms of Technical Know-how Agreement has been provided post importation, and therefore, could not be added to the value of the goods imported.

Customs - Import - Export - SEZ
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