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CESTAT Mumbai quashes order on royalty inclusion in import valuation
Case Law Details
- Case Name
- Henkel Adhesives Technologies India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Henkel Adhesives Technologies India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Mumbai recently quashed an order concerning the inclusion of “royalty” in the transaction value of imported goods for the purpose of customs duty assessment. The case involved Henkel Adhesives Technologies India Pvt. Ltd. and the Commissioner of Customs. The dispute originated from contracts between Henkel Adhesives and its related entities, Henkel AG & Co, KGaA and Henkel Technologies (Korea) Ltd., concerning ...
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