M/S COAL INDIA LTD. vs COMMR.OF CUSTOMS(PORT) KOLKATA — C.A. No. 8028/2010
Case under Indirect Taxation : Customs Act, Customs Tariff Act, Export, Import and Anti-dumping Duty Section XVII-A. Status: Disposed.
CNR: SCIN010247422010
Filing Date
06-Aug-2010
Registration No
C.A. No. 8028/2010
Diary Number
24742/2010
Order Date
01-May-2025
Document Type
Judgement - of Main Case
Neutral Citation
2025 INSC 609
Disposal Type
Dismissed
Last updated 06-Jul-2026
Acts & Sections
Petitioner(s)
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1.M/S COAL INDIA LTD.
Adv. RAHUL KAUSHIK (Dead / Retired / Elevated)
Respondent(s)
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1.COMMR.OF CUSTOMS(PORT) KOLKATA
Adv. ARVIND KUMAR SHARMA[R-1] MUKESH KUMAR MARORIA[R-1]
Case History
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Case disposedDisposed
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01-May-2025
Judgement - of Main CaseView PDF
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01-May-2025
ROP - of Main CaseView PDF
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01-May-2025
Fixed Date by Court
Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan
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25-Apr-2024
ROP - of Main CaseView PDF
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25-Apr-2024
Fixed Date by Court
Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan
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21-Feb-2024
ROP - of Main CaseView PDF
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21-Feb-2024
First hearing
Initial hearing scheduled
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10-Sep-2012
ROP - of Main CaseView PDF
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21-Aug-2012
ROP - of Main CaseView PDF
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17-Jul-2012
ROP - of Main CaseView PDF
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16-Apr-2012
ROP - of Main CaseView PDF
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30-Nov-2011
ROP - of Main CaseView PDF
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08-Apr-2011
ROP - of Main CaseView PDF
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01-Mar-2011
ROP - of Main CaseView PDF
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12-Jan-2011
ROP - of Main CaseView PDF
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08-Nov-2010
ROP - of Main CaseView PDF
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06-Aug-2010
Case filed
Registration No. C.A. No. 8028/2010
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[ 2025 INSC 609 ]
Judgement - of Main CaseView PDF
Summary The Supreme Court dismissed Coal India Limited's appeal, upholding customs duty assessments totaling ₹64,47,244. The court held that 8% engineering and technical service charges paid to the local distributor (Voltas Limited) constitute assessable value under Customs Valuation Rules 1988, Rule 9(1)(e), as these payments were a condition of sale directly related to importing spare parts, not post-importation activities. This case analysis is maintained by casestatus.in based on publicly available court records.
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