Case Law Details
Case Name : Commissioner of Customs (Port) Vs Humboldt Wedag India Private Limited (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 76774 of 2016
Date of Judgement/Order : 26/04/2024
Related Assessment Year :
Courts :
All CESTAT CESTAT Kolkata
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Commissioner of Customs (Port) Vs Humboldt Wedag India Private Limited (CESTAT Kolkata)
Introduction: In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata held that royalty and license fees are not addable to the transaction value of imported parts and components. The case in
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