Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Pursuant to the Supreme Court decisions in Commissioner of Customs, Chennai v. M/s. Denso Kirloskar Industries Pvt Ltd. and Commissioner of Customs (Import), Mumbai v. M/s. Hindalco Industries Ltd., charges can be included in the assessable value only if established as a condition of sale and not related to post-importation activities. In the present case, neither the contract nor the impugned order identified procurement of licenses for process know-how or supervision of erection and commissioning as conditions of sale. Moreover, the license fee related to the manufacturing process, a post-importation activity. Since these activities were clearly post-importation and not conditions of sale, the charges paid cannot form part of the assessable value of the goods. Consequently, the impugned order cannot be sustained, and the appeal is allowed.
Pursuant to the Supreme Court decisions in Commissioner of Customs, Chennai v. M/s. Denso Kirloskar Industries Pvt Ltd. and Commissioner of Customs (Import), Mumbai v. M/s. Hindalco Industries Ltd., charges can be included in the assessable value only if established as a condition of sale and not related to post-importation activities. In the present case, neither the contract nor the impugned order identified procurement of licenses for process know-how or supervision of erection and commissioning as conditions of sale. Moreover, the license fee related to the manufacturing process, a post-importation activity. Since these activities were clearly post-importation and not conditions of sale, the charges paid cannot form part of the assessable value of the goods. Consequently, the impugned order cannot be sustained, and the appeal is allowed.
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TaxTMI 
TaxTMI 
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