Collector of Customs (Preventive) v. Essar Gujarat Ltd.

M/S Coal India Ltd vs. Commr.of Customs(Port) Kolkata

The appeal is dismissed

Bench: The Customs, Excise & Service Tax Appellate Tribunal, Kolkata (‘Cestat’ For Short Digitally Signed By Ashish Kondle Date: 2025.05.01 11:42:33 Ist Reason: Signature Not Verified

…Vs. Essar Gujarat Ltd., Surat1 2. Tata Iron & Steel Co. Ltd. Vs. Commissioner of Central Excise & Customs, Bhubaneswar2 3. Commissioner of Customs (Ports), Kolkata Vs. J.K. Corpn. Ltd.3 4. Commissioner of Customs Vs. Ferodo India (P) Ltd.4 1 (1997) 9 SCC 738 2 (2000) 3 SCC 472 3 (2007) 9 SCC 401 12 15.4. Learned counsel for the appellant therefore submits that view taken by CESTAT cannot be sustained. Therefore, orders of the Assistant Commissioner dated 03.03.2004, Commissioner (Appeals) dated 29.06.2004 and the impugned order of CESTAT dated 20.04.2010 are liable to be set aside. 1…

Commissioner of Customs (Port) Kolkata vs. M/S. Steel Authority of India Ltd

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE ANIRUDDHA BOSE

…India during design, erection, commissioning and performance guarantee test valued at £6,57,900 and training charges of £82,600 were to be paid separately. Relying on a decision of this Court in CC (Prev.), Ahmedabad vs. Essar Gujarat reported in [(1997) 9 SCC 738], the Tribunal found in the order reported in 1999 (112) ELT 479(T):- “6. The payment of $ (sic) 6,57,900 noted above in the price schedule is towards the services indicated above in the Agreement and which is a necessary concomitant to the supply of Design 23 and Engineering drawings for the gas cleaning plant made by Davy Mckee and im…

Indusind Media and Communications Ltd vs. Commissioner of Customs New Delhi

Bench: HON'BLE THE CHIEF JUSTICE

…ition that irrespective of nature of the contract, licence fee and charges paid for technical know-how, although the same would have nothing to do with the charges at the pre-importation stage, would have to be taken into consideration 5 (1997) 9 SCC 738 Civil Appeal No. 2498 of 2018 Indusind Media & Communications Ltd. vs. Commissioner of Customs, New Delhi 19 towards computation of transaction value in terms of Rule 9(1)(c) of the Rules. 38. The transaction value must be relatable to import of goods which a fortiori would mean that the amounts must be payable as a condition of import…

Commnr. of Customs, Ahmedabad vs. M/S. Essar Steel Ltd

…on for the technical services to be provided by Met Chem Canada Inc. cannot be added to the value of the equipment imported to set up the plant in India. 12. And now to the case law. Collector of Customs (Preventive) v. Essar Gujarat Ltd., (1997) 9 SCC 738, was strongly relied upon by Shri Neeraj Kaul. The said judgment related to the question whether licence fees payable should be added to the invoice value of a plant that was imported into India on an as is where is basis. The agreement in that case was expressly subject to two conditions, the second of which was the obtaining of a transfer…

Commnr. of Customs, Ahmedabad vs. M/S. Essar Steel Ltd

…on for the technical services to be provided by Met Chem Canada Inc. cannot be added to the value of the equipment imported to set up the plant in India. 12. And now to the case law. Collector of Customs (Preventive) v. Essar Gujarat Ltd., (1997) 9 SCC 738, was strongly relied upon by Shri Neeraj Kaul. The said judgment related to the question whether licence fees payable should be added to the invoice value of a plant that was imported into India on an as is where is basis. The agreement in that case was expressly subject to two conditions, the second of which was the obtaining of a transfer…

Commnr. of Customs (Port), Chennai vs. M/S. Toyota Kirloskar Motor Pvt. Ltd

…the purpose of determination of the transaction value of the capital goods. Strong reliance, in this behalf, has been placed by the learned Additional Solicitor General on Collector of Customs (Preventive), Ahmedabad v. Essar Gujarat Ltd., Surat [(1997) 9 SCC 738]. 14. Mr. R. Parthasarthy, the learned counsel appearing on behalf of the respondent, on the other hand, would submit that on a proper reading of the decision of this Court in Essar Gujarat Ltd. (supra), it would appear, that only the costs which were required to be incurred by the importer before importation of the capital goods had been t…