Charges having no nexus with import not includible in AV of imported goods

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

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