Rule 9(1)(e) of Valuation Rules could not be applied to every Import which was not dependent on one other

Commissioner of Customs (Port) Kolkata Vs Steel Authority of India Ltd. (Supreme Court) Conclusion: Authorities was not justified in holding that it was a turnkey project, importation of equipment and post-importation project implementation exercise were mutually dependent as reading such implied conditions into the contracts would be impermissible in the absence of any other material to demonstrate subsistence of such conditions. Thus, section 14, rule 4, rule 9 (1)(e) of Customs Valuation (Determination of Price) of Imported Goods Valuation Rules, 1988 could not be automatically applied to e...