ESSAR STEEL LTD. vs UNION OF INDIA .

The Supreme Court interpreted the interim order dated 9.9.1991 regarding the provisional assessment of customs duty under the Project Imports Regulations, 1986. It held that certain technical fees paid by the importer, Essar Steel Limited, were not includible in the assessable value of the imported plant, specifically excluding DM 23 million while including DM 14.3 million. The Court affirmed the Tribunal's decision to refund Rs. 6.02 crores to the importer, subject to conditions, and clarified the conditions under which the refund would be made.