Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Imported Goods Customs Valuation |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Customs Valuation (Determination of Price of ImportedGoods) Rules, 1988: r.9(1)(e) – Valuation of imports of plant andequipments and spares – Revenue included the price paid for designand technical documents in the transaction value of the importedgoods – Plea of assessee that drawings and technical documentsrelated to the post importation activities for assembly, construction,erection, operation and maintenance of the plant and these itemscould not be included in the value of imported goods – Case ofrevenue was that since the case involved importation of turnkeyprojects, the entire contract value have to be treated as transactionvalue for charging custom duty – Held: Revenue has not made outa case that the disputed items of contract do not relate to post-importation activities – The expression “condition” contained inr.9(1)(e) conveys the idea that something could be done only ifanother thing was also done – Revenue emphasised their case onthe basis that as it was a turnkey project, importation of equipmentsand post-importation project implementation exercise were mutuallydependant – Reading such implied condition into the contractswould be impermissible in the absence of any other material todemonstrate subsistence of such condition – No part of the contractwas shown from which such condition could be inferred – Theprovisions of r.9(1)(e) cannot be automatically applied to everyimport which has surface features of a turnkey contract – Justbecause different components of a contract or multiple contractsgive the shape of turnkey project to the imported items, withoutspecific finding on existence of “condition” as contemplated inr.9(1)(e), value of all these components could not be added to arriveat the assessable value – Such an exercise would go against theprovisions of Interpretative Note to r.4, which is part of the ValuationRules in view of the provisions of r.12 thereof. |
Judge | Hon'ble Mr. Justice Aniruddha Bose |
Neutral Citation | 2020 INSC 367 |
Petitioner | Commissioner Of Customs (port) Kolkata |
Respondent | M/s Steel Authority Of India Ltd. |
SCR | [2020] 9 S.C.R. 109 |
Judgement Date | 2020-04-27 |
Case Number | 6398 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |