M/S GMR ENERGY LTD. vs. COMMR.OF CUSTOMS,BANGALORE
C.A. No.-004920-004920 - 2007Supreme Court27 Oct 2015
9(1)(e) would have no application for the
reason that there is no other payment actually made or to be made
as a condition of sale of the imported goods by the buyer to the
seller. This being the case, we have now to see whether Rule 5 of
the Rules would apply as contended by learned counsel