Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
SC held that engineering and technical service charges paid to a local agent of a foreign supplier are includible in the assessable value of imported goods under Customs Valuation Rules. The services provided by the Indian agent were directly related to the sale and constituted a condition of sale, thus falling under Rule 9(1)(e). The charges were not post-importation activities but product support services integral to the import transaction. The lower authorities' interpretation was upheld, and the appeal was dismissed, affirming that such service charges must be included in the customs valuation calculation.
SC held that engineering and technical service charges paid to a local agent of a foreign supplier are includible in the assessable value of imported goods under Customs Valuation Rules. The services provided by the Indian agent were directly related to the sale and constituted a condition of sale, thus falling under Rule 9(1)(e). The charges were not post-importation activities but product support services integral to the import transaction. The lower authorities' interpretation was upheld, and the appeal was dismissed, affirming that such service charges must be included in the customs valuation calculation.
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