https://www.taxtmi.com/caselaws?id=769909 The SC dismissed an appeal regarding inclusion of engineering and technical service charges in customs valuation. The appellant paid 8-10% of FOB value to local agent for product support services including customs clearance assistance and spare parts determination. The court held these charges constituted commission for services making the sale effective, not post-importation activities. Since payment to the local agent was a condition of sale imposed by the foreign supplier, the charges were includible in assessable value under Section 14(1)(a) of Customs Act read with Rule 9(1)(e) of Customs Valuation Rules. The court distinguished these pre-importation services from excluded post-importation technical assistance, upholding lower authorities' decision to include such charges in customs valuation. en-us Thu, 01 May 2025 00:00:00 +0530 Sat, 03 May 2025 08:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769909 The SC dismissed an appeal regarding inclusion of engineering and technical service charges in customs valuation. The appellant paid 8-10% of FOB value to local agent for product support services including customs clearance assistance and spare parts determination. The court held these charges constituted commission for services making the sale effective, not post-importation activities. Since payment to the local agent was a condition of sale imposed by the foreign supplier, the charges were includible in assessable value under Section 14(1)(a) of Customs Act read with Rule 9(1)(e) of Customs Valuation Rules. The court distinguished these pre-importation services from excluded post-importation technical assistance, upholding lower authorities' decision to include such charges in customs valuation. Case-Laws Customs Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769909