https://www.taxtmi.com/caselaws?id=259822 The Supreme Court upheld the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) decision in the first case, emphasizing that fees from agreements unrelated to the import of capital goods should not be included in the invoice price. In the second case, the Court reversed the Tribunal's decision, aligning with CESTAT's rationale that post-import services under agreements should not be part of the goods' valuation. These judgments clarify that post-import services should not be loaded into the value of imported capital goods under Customs Valuation Rules. en-us Mon, 11 May 2015 00:00:00 +0530 Mon, 10 Aug 2015 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259822 The Supreme Court upheld the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) decision in the first case, emphasizing that fees from agreements unrelated to the import of capital goods should not be included in the invoice price. In the second case, the Court reversed the Tribunal's decision, aligning with CESTAT's rationale that post-import services under agreements should not be part of the goods' valuation. These judgments clarify that post-import services should not be loaded into the value of imported capital goods under Customs Valuation Rules. Case-Laws Customs Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259822