Engineering and technical service fee includible in assessable value due to direct nexus with import of goods

Coal India Limited Vs Commissioner of Customs (Port) (Supreme Court of India)

Supreme Court held that engineering and technical service fee/ charges paid to local agent of foreign supplier constitute an integral condition of sale of imported goods and hence includible in the assessable value of imported goods.

Facts- Appellant is a Government of India undertaking and has subsidiaries in the country. On 26.02.2000, Central Coalfields Limited, which is a subsidiary of the appellant, had invited sealed tenders for supply of spare parts for P&H Shovel.

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