https://www.taxtmi.com/caselaws?id=1186 A belated corrigendum expanding a customs demand to include income-tax paid for a foreign supplier was held time-barred where the original notice did not cover that component and the assessment was not provisional. The decision also reiterates that royalty, design, engineering and consultancy charges are not includible in the assessable value of imported goods when they relate to post-importation services and are not shown to be a condition of sale. On that reasoning, Rule 9(1)(c) of the Customs Valuation Rules, 1988 was inapplicable and the demand could not be sustained. en-us Mon, 06 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1186 A belated corrigendum expanding a customs demand to include income-tax paid for a foreign supplier was held time-barred where the original notice did not cover that component and the assessment was not provisional. The decision also reiterates that royalty, design, engineering and consultancy charges are not includible in the assessable value of imported goods when they relate to post-importation services and are not shown to be a condition of sale. On that reasoning, Rule 9(1)(c) of the Customs Valuation Rules, 1988 was inapplicable and the demand could not be sustained. Case-Laws Customs Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1186