WIPRO LTD. vs. ASST. COLLECTOR OF CUSTOMS
The appeals are allowed in the aforesaid terms with no order as to
C.A. No.-009766-009775 - 2003Supreme Court16 Apr 2015
Section 14Section 14(1)Section 156Section 22
price, again mandates that it is to be
“to the extent they are incurred by the buyer”. That would clearly
mean the actual cost incurred. Likewise, Clause (e) of sub-rule
(1) of Rule 9 which deals with other payments again uses the
expression “all other payments actually made or to be made as
the condition of the sale
