Supreme Court of India
Commissioner of Customs, Ahmedabad v. Mis. Essar Steel Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Customs Act, 1962 - s. 14 - Valuation of goods for purposes of assessment - Assessee entering into technical ·service agreement with foreign supplier in relation to implementation of a project to set up a plant in India for production of certain goods - Subsequently, purchase order for import of plant and machinery placed - Assessment to 0 customs duty - Payment made for the technical services agreement, if to be added to the value of the plant that is imported, inasmuch as such payment has been made as a condition of sale of the imported plant in terms of r. 9(1 )(e) - Held: Conjoint reading…
Authorities it was built on
- 1996 Collector of Customs (preventive), Ahemdabad v. M/s Essar Gujarat Ltd. Surat
- 2008 Commissioner of Customs v. M/s Ferodo India Pvt. Ltd.
- 2000 Tata Iron and Steel Co. Ltd. v. Commissioner of Central Excise and Customs, Bhubaneshwar, Orissa
- 2007 Commissioner of Customs (port), Chennai v. M/s. Toyota Kirloskar Motor Pvt.ltd.
- 2007 Commissioner of Customs (port), Kolkata v. M/s. J.K. Corporation Limited
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