COMMISSIONER OF CUSTOMS, MUMBAI vs M/S CLARIANT (INDIA) LIMITED, WORLI

The Supreme Court, in this civil appeal under Section 130E of the Customs Act, 1962, addressed the issue of whether technical know-how charges should be included in the assessable value of imported raw materials. The Court upheld the Tribunal's decision that the relationship between the two companies did not necessitate the inclusion of these charges, emphasizing that the valuation of capital goods and raw materials are distinct issues. The Court affirmed the Tribunal's finding that the technical know-how fees were not to be added to the assessable value, thereby ruling in favor of the respondent.