M/S COAL INDIA LTD. vs. COMMR.OF CUSTOMS(PORT) KOLKATA

C.A. No.-008028-008028 - 2010Supreme Court2025 INSC 60901 May 2025Bench: HON'BLE MR. JUSTICE ABHAY S. OKA30 pages
For Petitioner: RAHUL KAUSHIKFor Respondent: ARVIND KUMAR SHARMA
AI SummaryDismissed

What did the Supreme Court hold?

The Supreme Court held that the services rendered by the Indian agent were directly relatable to the import of goods and constituted product support services. These services were includable in the assessable value of the imported goods.

What were the facts?

M/s. Coal India Limited imported spare parts for P&H Shovel. A local agent, M/s. Voltas Limited, provided engineering and technical services for which a fee was payable. Customs authorities sought to include these service fees in the assessable value of the imported goods.

What were the issues?

Whether engineering and technical service fees paid to a local agent for product support services are includable in the assessable value of imported goods under the Customs Act and Valuation Rules.

Which sections of the Income-tax Act were involved?

Section 14(1), Section 14(1A), Rule 9(1)(e)

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Cases cited in this judgment(4)Show list

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Cause title — parties, addresses and appearances
2025 INSC 609 1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 8028 OF 2010 M/S. COAL INDIA LIMITED APPELLANT(S) VERSUS COMMISSIONER OF CUSTOMS (PORT), CUSTOMS HOUSE, KOLKATA RESPONDENT(S)

J U D G M E N T

UJJAL BHUYAN, J.

This is an appeal under Section 130E of the Customs Act, 1962 against the order dated 20.04.2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata in appeal No.CDM-164/2004. 2. Be it stated that appellant had filed appeal No.CDM-164/2004 before the Customs, Excise and Service Tax Appellate Tribunal, Kolkata (‘CESTAT’ for short 2

hereinafter) assailing the order dated 21.06.2004 passed by the Commissioner of Customs (Appeals), Kolkata confirming the order of the Assistant Commissioner of Customs and dismissing the appeal filed by the appellant.

3.

This Court by order dated 10.09.2010 had condoned the delay and had issued notice.

4.

Relevant facts may be briefly noted.

5.

Appellant is a Government of India u

The order continues below.

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