https://www.taxtmi.com/caselaws?id=258604 The Supreme Court dismissed the appeal of Revenue, concluding that charges for technical services provided by Met Chem Canada Inc. were post-importation and not a condition of sale of the imported plant. Therefore, these charges could not be added to the customs valuation of the imported goods. The judgment reinforced the principle that only costs and services related to pre-importation activities should be included in the customs valuation. en-us Mon, 13 Apr 2015 00:00:00 +0530 Wed, 05 Aug 2015 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258604 The Supreme Court dismissed the appeal of Revenue, concluding that charges for technical services provided by Met Chem Canada Inc. were post-importation and not a condition of sale of the imported plant. Therefore, these charges could not be added to the customs valuation of the imported goods. The judgment reinforced the principle that only costs and services related to pre-importation activities should be included in the customs valuation. Case-Laws Customs Mon, 13 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258604