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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

50,00,000.00. Pursuant to and in furtherance of the said collaboration Agreement, the respondent herein had imported plant and machinery manufactured by the said companies. The Assistant Commissioner of Customs, Special Valuation Branch, in its order dated 28th May, 1999, opined that the amount of consideration mentioned in both parts of the Agreement should be added together, having regard