https://www.taxtmi.com/caselaws?id=47714 The Supreme Court dismissed the appeal filed by the Commissioner of Customs, upholding the decision of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The Court found that the technical service fee paid by the importer to the foreign supplier was for post-importation activities and not related to the valuation of the imported goods. It was held that the Customs Department failed to prove that the declared price did not reflect the true transaction value, emphasizing that the transaction value should be accepted unless proven otherwise. The appeal was dismissed with no order as to costs. en-us Thu, 31 Aug 2006 00:00:00 +0530 Tue, 10 Jun 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47714 The Supreme Court dismissed the appeal filed by the Commissioner of Customs, upholding the decision of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The Court found that the technical service fee paid by the importer to the foreign supplier was for post-importation activities and not related to the valuation of the imported goods. It was held that the Customs Department failed to prove that the declared price did not reflect the true transaction value, emphasizing that the transaction value should be accepted unless proven otherwise. The appeal was dismissed with no order as to costs. Case-Laws Customs Thu, 31 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47714