Coal India Limited vs Commissioner Of Customs (Port) 2025 INSC 609 - Customs Act
Customs Act, 1962 - Dismissing appeal against CESTAT Order, SC observed: Services rendered by the Indian agent were not post-importation activities. The services provided were directly relatable to the import of the goods by way of product support service which is covered by Sections 14(1) and 14(1A) of the Customs Act read with Rule 9(1)(e) of the Customs Valuation Rules.
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