Customs Valuation (Determination of Price of Imported Goods) Rules, 1988

The text of this Act is not on VoxJuris yet. We are adding Acts from India Code in batches, starting with the most cited.

29 Supreme Court judgments considering this law. Search within these.

• M/S. Coal India Limited v. Commissioner of Customs (Port), Customs House, Kolkata
  2025 INSC 6091 May 2025Dismissed

  Whether the engineering and technical service fees/agency commission/charges paid by the appellant and its subsidiaries to the local agent of the overseas supplier were includable in the assessable value of the imported goods…

• Commissioner of Customs (Port) Kolkata v. M/S Steel Authority of India Ltd.
  2020 INSC 36727 April 2020Dismissed
• Indusind Media & Communications Ltd v. Commissioner of Customs, New Delhi
  2019 INSC 109727 September 2019Dismissed
• M/S. Gmrenergy Ltd. v. Commissioner of Customs, Bangalore
  2015 INSC 80227 October 2015Disposed of
• M/S. Mangalore Ref. & Petrochemicals Ltd . v. Commissioner of Customs, Mangalore
  2015 INSC 6262 September 2015Disposed of
• Wipro Ltd. v. Assistant Collector of Customs & Ors.
  2015 INSC 32616 April 2015Appeal(s) allowed
• Commissioner of Customs, Ahmedabad v. Mis. Essar Steel Ltd.
  2015 INSC 31813 April 2015Dismissed
• M/S. Gira Enterprises and Anr. v. Commissioner of Customs, Ahmedabad
  2014 INSC 55621 August 2014Appeal(s) allowed
• Commissioner of Customs, Vishakhapatnam v. M/S Aggarwal Industries Ltd.
  2011 INSC 76917 October 2011Dismissed
• Mis. Siddachalam Exports Private Ltd. v. Commissioner of Central Excise Delhi-Ill
  2011 INSC 2551 April 2011Appeal(s) allowed
• Commissioner of Customs (Gen), Mumbai v. Abdulla Koyloth
  2010 INSC 75629 October 2010Appeal(s) allowed
• M/S Choudhary Ship Breakers v. Commissioner of Customs, Ahmedabad
  2010 INSC 72922 October 2010Appeal. allowed.
• Pernod Ricard India (P) Ltd. v. Commissioner of Customs, Icd Tughlakabad
  2010 INSC 43226 July 2010Disposed of
• M/S. Varsha Plastics Pvt. Ltd. & Anr. v. Union of India & Ors.
  2009 INSC 1095 February 2009Dismissed
• Commissioner of Customs v. M/S Ferodo India Pvt. Ltd.
  2008 INSC 23121 February 2008Dismissed
• M/S. Wep Peripherals Ltd. v. Commissioner of Customs, Chennai
  2008 INSC 23021 February 2008Appeal(s) allowed
• Commissioner of Customs, New Delhi v. M/S Phoenix International Ltd. & Anr.
  2007 INSC 95520 September 2007Appeal(s) allowed
• Commissioner of Customs, Calcutta v. South India Television (P) Ltd.
  2007 INSC 7379 July 2007Dismissed
• Commissioner of Customs (Port), Chennai v. M/S. Toyota Kirloskar Motor Pvt.Ltd.
  2007 INSC 62617 May 2007Dismissed
• Commissioner of Customs, Maharashtra v. M/S. Galaxy Entertainment (I) P. Ltd. and Ors.
  2007 INSC 5338 May 2007Dismissed
• Rabindra Chandra Paul v. Commr. of Customs (Preventive) Shillong
  2007 INSC 21927 February 2007Appeal(s) allowed
• Commissioner of Customs (Port), Kolkata v. M/S. J.K. Corporation Limited
  2007 INSC 982 February 2007Dismissed
• Commissioner of Customs, New Delhi v. M/S Prodelin India (P) Ltd.
  2006 INSC 57431 August 2006Dismissed
• M/S Udayani Ship Breakers Ltd. v. Commnr. of Customs and Central Excise, Rajkot
  2006 INSC 768 February 2006Dismissed
• Commissioner of Customs, Mumbai v. M/S. Bureau Veritas and Ors.
  2005 INSC 7614 February 2005Dismissed
• Mis. Eicher Tractors Ltd., Haryana v. Commissioner of Customs, Mumbai
  2000 INSC 52414 November 2000Appeal(s) allowed
• Collector of Customs v. M/S. Television and Components Ltd. and Ors.
  2000 INSC 9824 February 2000Partly allowed
• Collector of Customs (Preventive), Ahemdabad v. M/S Essar Gujarat Ltd. Surat
  1996 INSC 133419 November 1996Disposed of
• Collector of Customs, Calcutta v. Sanjay Chandiram
  1995 INSC 3395 May 1995Appeal(s) allowed