Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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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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