Post-importation services could not be added to the value of the goods imported


Last updated: 05 December 2015

Court :
Supreme Court

Brief :
The Hon’ble Supreme Court relying upon its own case in the case of Commissioner of Customs, Ahmedabad Vs. M/s. Essar Steel Ltd. [2015(319) ELT 202] held that the services in terms of Technical Know-how Agreement has been provided post importation, and therefore, could not be added to the value of the goods imported.

Citation :
Commnr. Of Customs (Appeal) Chennai Vs. M/s. Same Engines India Pvt. Ltd.

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Bimal Jain
Published in Custom
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