M/S. BPL DISPLAY DEVICES LTD. vs COMMNR. OF CUSTOMS, MUMBAI — C.A. No. 1729/2001

Summary of C.A. No. 001729/2001 — BPL Display Devices Ltd. v. Commissioner of Customs, Mumbai BPL Display Devices Ltd. challenged customs authorities' addition of technical know-how fees to imported goods valuation under the 1988 Customs Valuation Rules. The Supreme Court held that the Commissioner and Tribunal erred: technical know-how payments were explicitly excluded from the collaboration agreement's scope and did not qualify under Rule 9(1)(b)(iv). The Court allowed the appeal, set aside the Commissioner's order, and restored the Assistant Collector's decision excluding the technical know-how fees from valuation. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.