In Beckhoff Automation Private Limited (CAAR Mumbai)
Beckhoff Automation Private Limited filed an application before the Customs Authority for Advance Rulings (CAAR), Mumbai on 05 August 2025 under section 28-ll of the Customs Act, 1962. The applicant sought an advance ruling regarding the principle of product pricing used to determine the transaction value of goods imported from its overseas related entity, Beckhoff Automation GmbH & Co. KG, Germany. The request was made in the context of Section 14 of the Customs Act, 1962 read with the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.
The applicant is engaged in providing PC-based control technology and industrial automation solutions and imports products such as industrial PCs, input-output modules, fieldbus components, drive technology equipment, automation software, and machine vision hardware. Since its inception in 2007, the applicant has acted as the sole distributor of Beckhoff products in India and entered into a Distribution Agreement dated 01 January 2015 appointing it as the exclusive distributor in India. Under the agreement, the supplier follows its own price list, which may be modified periodically, while the distributor is free to determine resale prices for third parties. The agreement also grants a non-exclusive and royalty-free right to use Beckhoff trademarks.
