DUNLOP INDIA LIMITED Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) Challenging the judgment and order dated 31st March, 2004 passed by the learned trial Judge in W.P. No. 2741 of 1992, this appeal has been preferred by the writ Petitioner. Writ application stood dismissed by the impugned judgment under appeal. The impugned judgment reads such:

(2.) A short question involved in the matter whether the service charge/license premium as was paid to the Respondent No. 5 amounting to Rs. 12.25 lakhs applying the principle of attribution of certain costs to the price of the imported goods as provided under Rule 9 of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, hereinafter for brevity referred to as "CVR, 1988", could be applied in this case to add said Rs. 12.25 lakhs with the price paid under high seas agreement for determining transaction value of said goods.

(3.) Dr. Pal, senior advocate, appearing for the Appellant has vehemently submitted that Rule 9(1)(a) and 9(1)(c) of the said Rule has no applicability in the instant case. Rule 9 of the said Rule, reads such: