https://www.taxtmi.com/caselaws?id=90412 Technical documentation forming part of a composite import contract and linked to the sale or production of the imported equipment is includible in assessable value where it is not separately valued. Unsupported charges for assurance, certification, supervision or similar post-importation matters cannot be added on conjecture and require evidence of actual incidence and payment. In project import finalisation, customs may rework valuation at the stage of final assessment, and prior completion by another customs house does not oust jurisdiction on these facts. Penalties require a sustainable basis against each noticee; individual penalties were set aside and the company's penalty was reduced. en-us Wed, 20 Aug 1997 00:00:00 +0530 Fri, 07 Oct 2011 12:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90412 Technical documentation forming part of a composite import contract and linked to the sale or production of the imported equipment is includible in assessable value where it is not separately valued. Unsupported charges for assurance, certification, supervision or similar post-importation matters cannot be added on conjecture and require evidence of actual incidence and payment. In project import finalisation, customs may rework valuation at the stage of final assessment, and prior completion by another customs house does not oust jurisdiction on these facts. Penalties require a sustainable basis against each noticee; individual penalties were set aside and the company's penalty was reduced. Case-Laws Customs Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90412