Hon’ble SC in Coal India matters holds Customs duty payable on services

The Supreme Court of India examined the issue of whether a form of service fee which was paid in terms of a percentage for every import done would form part of condition of sale and held that it would be included in the assessable value of the imported goods for customs duty payment in their judgment dated May 1, 2025, in the case of M/s. Coal India Limited v. Commissioner of Customs (Port), Kolkata (Civil Appeal No. 8028 of 2010)