BRIEF FACTS The Appellant imported machinery i.e. Schwing mobile concrete pump placers from their related supplier. Though both the foreign supplier and the Appellant are related, as per the O-I-O of the Deputy Commissioner of Customs (SVB) dated December 22, 2000, the transaction value was accepted. The Deputy Commissioner also ordered that an amount of … Continue reading SERVICE CHARGES AND OTHER CHARGES PAID TO OVERSEAS SUPPLIER TOWARDS VARIOUS SERVICES WHICH HAVE NO NEXUS WITH IMPORT OF GOODS NOT ADDABLE TO THE TRANSACTION VALUE OF IMPORTED GOODS COVERED IN THEIR APPEALS UNDER RULE 10 (1) (C) OF CUSTOMS VALUATION RULES, 2007- SOUTH ZONAL BENCH, CHENNAI