Judgment briefs
Supreme Court of India

M/s. Coal India Limited v. Commissioner of Customs (Port), Customs House, Kolkata

Customs Act, 1962 – s.14(1), (1A)

Dismissed
Court
Supreme Court of India
Decided
1 May 2025
Citation
[2025] 5 S.C.R. 1891
Case no.
CIVIL APPEAL No. 8028/2010
Bench
Abhay S. Oka, Ujjal Bhuyan

Issue for consideration

Whether the engineering and technical service fees/agency commission/charges paid by the appellant and its subsidiaries to the local agent of the overseas supplier were includable in the assessable value of the imported goods (spare parts) under the held by all the lower authorities.

Judgment PDF: M/s. Coal India Limited v. Commissioner of Customs (Port), Customs House, Kolkata
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