Home
Photo Gallery
SUPREME COURT DECISIONS ON CUSTOMS VALUATION
(ISSUE WISE INDEX)
(A) Deemed Value Vs Transaction Value.
|
2000 (122) ELT 321 (S.C.) |
|
|
2000 (116) ELT 412 (S.C.) |
(B) What Constitutes Importation.
|
1999 (113) ELT 358 (S.C.) |
(C) What
Constitutes Goods.
|
2001 (128) ELT 21 (S.C) |
(D) What Constitutes Sale.
|
2001 (128) ELT 21 (S.C) |
(E) Relevance of Date of Contract.
|
RAJKUMAR KNITTING MILLS (P) LTD vs COLLECTOR OF CUSTOMS, CUSTOMS |
1998 (98) ELT 292 (S.C.) |
(F)
Tansaction
Value – Acceptance/Rejection.
|
2003 (151) ELT A309 |
|
|
2003 (151) ELT A307 |
|
|
2002 (146) ELT A90 |
|
|
2002 (145) ELT A58 |
|
|
2002 (142) ELT 283 (S. C.) |
|
|
2000 (117) ELT 538 (S.C.) |
|
|
2000 (117) ELT 534 (S.C.) |
|
|
1998 (98) ELT 3 (S.C.) |
|
|
1996 (86) ELT 453 (S.C) |
|
|
1996 (82) ELT 3 (S.C.) |
|
|
1996 (81) ELT 195 (S.C.) |
|
|
1995 (77) ELT 20 (S.C.) |
|
|
1995 (77) ELT 241 (S.C.) |
|
|
1993 (66) ELT 35 (S.C.) |
|
|
1993 (65) ELT 3 (S.C.) |
(G)
Related Party Transactions
|
COMMISSIONER OF CENTRAL EXCISE, MUMBAI vs FISHER
ROSEMOUNT (INDIA) LTD. |
2001 (134) ELT 321 (S.C.) |
|
2000 (115) ELT 613 (S.C.) |
|
|
1993 (66) ELT 551 (S.C.) |
(H) Price
Adjustments Under Rule 9
i)
Buying
Commission
|
2000 (115) ELT 593 (S.C.) |
|
|
1997 (89) ELT 7 (S.C.) |
ii) Engineering Fees Etc.
|
2002 (142) ELT A284 (S.C.) |
|
|
2002 (139) ELT A171 (S.C) |
|
|
TATA IRON & STEEL CO. LTD. vs COMMR OF C.EX. & CUSTOMS, BHUBANESHWAR |
2000 (116) ELT 422 (S.C.) |
|
1997 (90) ELT 275 (S.C.) |
|
|
1996 (88) ELT 609 (S.C.) |
iii) Landing Charges.
|
2003 (151) ELT A307 |
|
|
2002 (143) ELT A91 (S.C.) |
|
|
2000 (120) ELT 33 (S.C) |
|
|
2000 (115) ELT 7 (S.C.) |
|
|
1999 (113) ELT 358 (S.C.) |
iv) Royalty
License Fee.
|
2002 (142) ELT A171 (S.C.) |
|
|
2000 (115) ELT 597 (S.C.) |
|
|
1996 (88) ELT 609 (S.C.) |
|
|
1995 (76) ELT 481 (S.C.) |
v) Fright and
Insurance Charges.
|
COMMISSIONER OF CUSTOMS, CALCUTTA vs. INDIAN OIL CORPORATION LTD. |
2004 (165) E.L.T. 257 (S.C.)
|
|
2002 (146)ELT A319 |
(I)
Residual or Fall Back Method
|
1995 (77) ELT 241 (S.C.) |
(J) Second
Hand Machinery
|
2002 (146) ELT A319 |
|
|
2002 (144) ELT A213 (S.C) |
|
|
2000 (115) ELT612 (S.C..) |
|
|
BOMBAY DYEING & MANUFACTURING CO.LTD. vs COLL.OF CUSTOMS, BOMBAY |
1997 (90) ELT 276 (S.C.) |
(K)
Misdeclaration of Goods Value, Under Valuation Etc.
|
1998 (104) ELT 593 (S.C.) |
|
|
1998 (100) ELT 11 (S.C.) |
|
|
1990 (49) ELT 640 (S.C.) |
(L) Misc.
Matters.
|
2002 (143) ELT A186 (S.C) |
|
|
2002 (141) ELT A183 (S.C.) |
|
|
2002 (141) ELT A179 (S.C) |
|
|
2002 (141) ELT A95 (S.C) |
|
|
2001 (133) ELT 526 (S.C.) |
|
|
2001 (130) ELT 724 (S.C.) |
|
|
1999 (113) ELT 373 (S.C.) |
|
|
1999 (112) ELT 5 (S.C.) |
|
|
1998 (100) ELT 10 (S.C.) |
|
|
1998 (98) ELT 301 (S.C.) |
|
|
1997 (90) ELT 13 (S.C.) |
|
|
DEEPAK ELECTRONIC (BOMBAY) (P) LTD. vs COLLECTOR OF CUSTOMS, BOMBAY |
1995 (77) ELT 48 (S.C.) |
|
1993 (67) ELT 25 (S.C.) |
(M) Rate of Duty and Valuation.
|
1993 (68) ELT 9 (S.C.) |
|
|
ALL INDIA GLASS MANUFACTURERS FEDERATION vs. COLLECTOR OF
CUSTOMS |
1991 (55) E.L.T 5. (S.C) |