Payments by an importer to an Indian agent of a foreign supplier, if contractually stipulated as a condition of sale, are includible in customs assessable value under CVR 9(1)(e).

 M/S. COAL INDIA LIMITED

Vs.

COMMISSIONER OF CUSTOMS (PORT), CUSTOMS HOUSE, KOLKATA

( Before : Abhay S. Oka and Ujjal Bhuyan, JJ. )

Civil Appeal No. 8028 of 2010

Decided on : 01-05-2025

A. Customs Act, 1962 — Section 14 — Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 — Rule 9(1)(e) — Assessable Value — Payments to Third Party (Indian Agent) — Payments made by an importer (Appellant) to an Indian agent/distributor (M/s Voltas Ltd.) of a foreign supplier, stipulated as a percentage of the FOB value and payable in addition to the price paid to the foreign supplier, are includible in the assessable value of the imported goods under Rule 9(1)(e) of the Customs Valuation Rules, 1988, when such payment is found to be a condition of sale of the imported goods.