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).
2025 INSC 609 SUPREME COURT OF INDIA DIVISION BENCH M/S. COAL INDIA LIMITED Vs. COMMISSIONER OF CUSTOMS (PORT), CUSTOMS HOUSE, KOLKATA ( Before : Abhay S. Oka and Ujjal Bhuyan,…