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        Customs

        Valuation of imported goods - payment for the services, sought...

        Customs Authorities Fail to Include Post-Import Technical Payments in Reactor Set Value Under Customs Valuation Rules 1988.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Valuation of imported goods - payment for the services, sought to be included - The payment for the services, sought to be included by customs authorities in the assessable value of ‘reactor set’, became due well after the import and the obligation for providing the ‘technical knowhow’ and ‘technical assistance’ – the services in question – was contingent upon ‘certificate of conformity’ with the basic engineering package - None of these facts find fitment within the scheme of taxing of services rendered by an overseas provider at the rate of duty for assessment of imported goods as intended by rule 9 of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 set out. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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