Supreme Court upholds Inclusion of Product Support Services by Coal India in Customs Duty Valuation

The Supreme Court has upheld the inclusion of Coal India Limited's (CIL) product support services in the valuation of imported goods for the purpose of levying customs duty. The apex court rejected the challenge raised by importers who argued that the service charges levied by CIL should not be part of the assessable value for customs duty. This ruling has significant implications for imports in the energy sector, particularly those involving goods where product support services from domestic entities like CIL are integral to their use or operation.