Case Law Details
Service Charges And Other Charges Paid To Overseas Supplier Towards Various Services Which Have No Nexus With Import Of Goods Not Addable To The Transaction Value Of Imported Goods Covered In Their Appeals Under Rule 10 (1) (C) Of Customs Valuation Rules, 2007- South Zonal Bench, Chennai
BRIEF FACTS
1. The Appellant imported machinery i.e. Schwing mobile concrete pump placers from their related supplier. Though both the foreign supplier and the Appellant are related, as per the O-I-O of the Deputy Commissioner of Customs (SVB) dated December 22, 2000, the transaction value was accepted. The Deputy Commissioner also ordered that an amount of Rs.4.25 Crores towards design and drawing fees to be added to the assessable value as and when the same is paid. The Appellant amended the collaboration agreement by deleting the clause relating to payment of design and drawings. The said SVB order was reviewed and followed upto December 22, 2013. However, the Deputy Commissioner of Customs (SVB) in his OIO dated March 05, 2013 while reviewing the order rejected the transaction value and ordered for loading.
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