Customs Valuation Rules, 1988

Mis Clariant (India) Ltd, a manufacturer of leather chemical products, entered into a Technical Collaboration Agreement with Sandoz Quinn for the import of raw material. The Customs Department demanded that a technical know‑how fee of Rs 5,00,000 be added to the assessable value of the raw material under Customs Valuat…

The Commissioner of Customs appealed against Reliance Petroleum Ltd. for denying a concessional duty exemption on a second‑hand heavy‑duty crane imported in dismantled condition together with a self‑propelled modular transport (SPMT) system for use in erecting a crude petroleum refinery. The importer claimed exemption …

The appellants imported bulk cloves and claimed that the customs duty should be assessed on the contract price of US$2600 per metric ton, which they alleged was the transaction value. The Customs Department, relying on Section 14(1) of the Customs Act, 1962 and Rules 4, 5 and 10A of the Customs Valuation Rules, 1988, d…