Customs Valuation Rules, 1988

Supreme Court settles inclusion of engineering and technical service charges in assessable value of imported goods: M/S. Coal India Limited vs. Commissioner of Customs (Port) (2025) INSC 609 (01 May 2025)

/ Abhay S. Oka, Customs Act, 1962, Customs Act, 1962 with Section 14, Customs Valuation Rules, 1988, Judges, Ujjal Bhuyan

Date of the Judgment: 01 May 2025 Citation: (2025) INSC 609 Judges: Abhay S. Oka, J., Ujjal Bhuyan, J. Can engineering and technical service charges paid to a local agent be included in the assessable value of imported goods? The Supreme Court addressed this question in a case involving M/S. Coal India Limited and the […]

Supreme Court settles inclusion of engineering and technical service charges in assessable value of imported goods: M/S. Coal India Limited vs. Commissioner of Customs (Port) (2025) INSC 609 (01 May 2025) Read Post »

Supreme Court Upholds CESTAT Decision on Customs Valuation: Commissioner of Customs vs. Ganpati Overseas (2023)

/ Customs Act, 1962, Customs Act, 1962 with Section 108, Customs Act, 1962 with Section 14, Customs Valuation Rules, 1988, Evidence Act, 1882, Evidence Act, 1882 with Section 24

Supreme Court Upholds CESTAT Decision on Customs Valuation: Commissioner of Customs vs. Ganpati Overseas (2023) LEGAL ISSUE: Whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) was correct in setting aside the enhanced valuation of imported goods and penalties imposed by the Commissioner of Customs. CASE TYPE: Customs Law, Import Valuation Case Name: Commissioner

Supreme Court Upholds CESTAT Decision on Customs Valuation: Commissioner of Customs vs. Ganpati Overseas (2023) Read Post »

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