https://www.taxtmi.com/caselaws?id=44461 The Court held that Customs authorities have the discretion to make a final assessment of project imports for Customs duty, not bound by the registered value. Charges like dismantling and insurance were upheld as necessary, while fees like vendor inspection were deemed unnecessary. Expenses directly related to contract terms were valid for assessment, while fees for services rendered were not included. The judgment clarified the treatment of various expenses in the assessment process and directed the calculation of spares value based on the enhanced plant value, allowing the appeal and modifying the order under appeal. en-us Tue, 18 Feb 1997 00:00:00 +0530 Sat, 05 Jul 2014 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44461 The Court held that Customs authorities have the discretion to make a final assessment of project imports for Customs duty, not bound by the registered value. Charges like dismantling and insurance were upheld as necessary, while fees like vendor inspection were deemed unnecessary. Expenses directly related to contract terms were valid for assessment, while fees for services rendered were not included. The judgment clarified the treatment of various expenses in the assessment process and directed the calculation of spares value based on the enhanced plant value, allowing the appeal and modifying the order under appeal. Case-Laws Customs Tue, 18 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44461