https://www.taxtmi.com/caselaws?id=340080 The Tribunal ruled in favor of the appellants, finding the contract valid and the valuation of imported drawings and designs part of a comprehensive agreement. Allegations of over-valuation and mis-declaration were dismissed due to lack of concrete evidence. Customs authorities were deemed to lack jurisdiction over civil contract terms, and no penalties could be imposed as the goods were duty-exempt. The imported drawings were treated as services, already subject to service tax, leading to the Tribunal setting aside the Commissioner's order and allowing the appeals with consequential relief to the appellants. en-us Fri, 20 Jan 2017 00:00:00 +0530 Mon, 01 Jan 2018 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340080 The Tribunal ruled in favor of the appellants, finding the contract valid and the valuation of imported drawings and designs part of a comprehensive agreement. Allegations of over-valuation and mis-declaration were dismissed due to lack of concrete evidence. Customs authorities were deemed to lack jurisdiction over civil contract terms, and no penalties could be imposed as the goods were duty-exempt. The imported drawings were treated as services, already subject to service tax, leading to the Tribunal setting aside the Commissioner's order and allowing the appeals with consequential relief to the appellants. Case-Laws Customs Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340080