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
9, inter alia,
provides for determination of transaction value in terms whereof the price
actually paid or payable on the imported goods, the factor enumerated
therein shall be added, clause (e) whereof reads as under:
"(e) all other payments actually made or to be
made as a condition of sale of the imported goods,
by the buyer to the seller
