COMMR.OF CUSTOMS(PORT) vs. M/S J.K. CORPORATION LTD
C.A. No.-004663-004663 - 2006Supreme Court02 Feb 2007
For Respondent: M/s. J.K. Corporation Limited
Section 12
price of the goods by adding the value of licence and technical knowhow,
etc. to the value of the imported goods.
The basic principle of levy of customs duty, in view of the afore-
mentioned provisions, is that the value of the imported goods has to be
determined at the time and place of importation. The value to be determined
