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
transfer of licence or technical knowhow for the purpose of
setting up of a plant from the machinery imported or running thereof, the
same would not be computed for the said purpose. Any amount paid for
post-importation service or activity, would not, therefore, come within the
purview of determination of assessable value of the imported goods
