https://www.taxtmi.com/caselaws?id=245352 Contractual technical assistance and engineering work linked to the import of equipment were held includible in customs assessable value because the services were integrally connected with the imported goods and their supply. Provisional assessment did not bar notice for differential duty or consequential recovery, as finalization could validly determine short levy and proceed on the same material without prejudice. Once undervaluation and non-disclosure of the connected arrangement were upheld, confiscation, redemption fine, and penalty under Section 114A followed and were sustained. en-us Mon, 24 Feb 2014 00:00:00 +0530 Thu, 06 Aug 2015 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245352 Contractual technical assistance and engineering work linked to the import of equipment were held includible in customs assessable value because the services were integrally connected with the imported goods and their supply. Provisional assessment did not bar notice for differential duty or consequential recovery, as finalization could validly determine short levy and proceed on the same material without prejudice. Once undervaluation and non-disclosure of the connected arrangement were upheld, confiscation, redemption fine, and penalty under Section 114A followed and were sustained. Case-Laws Customs Mon, 24 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245352