Supreme Court of India
Commissioner of Customs (port) Kolkata v. M/s Steel Authority of India 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 Valuation (Determination of Price of Imported Goods) Rules, 1988: r.9(1)(e) – Valuation of imports of plant and equipments and spares – Revenue included the price paid for design and technical documents in the transaction value of the imported goods – Plea of assessee that drawings and technical documents related to the post importation activities for assembly, construction, erection, operation and maintenance of the plant and these items could not be included in the value of imported goods – Case of revenue was that since the case involved importation of turnkey projects, the entire…
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.
- 2016 Commissioner, Delhi Value Added Tax v. M/s. Abb Ltd.
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