Buying commission and assessable value: documentation and service charges were treated as prima facie excludible for stay relief.

For waiver of pre-deposit, documentation and service charges were examined to see whether they were prima facie buying commission paid to an overseas agent representing the importer in the purchase of goods. On a prima facie view, those charges were treated as falling within the nature of buying commission and not as includible elements of assessable value under the Customs Valuation Rules. Because the applicant had already deposited part of the duty and penalty, the remaining pre-deposit of duty was waived and stay was granted.

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Issues: Whether, for the purpose of waiver of pre-deposit, the amounts described as documentation and service charges were prima facie excludible from the assessable value as buying commission under the Customs Valuation Rules.

Analysis: The applicant had already deposited part of the duty and penalty. The dispute at the stay stage was whether the documentation and service charges were in substance buying commission paid to an agent for representing the importer abroad in the purchase of goods. On a prima facie assessment, such charges were treated as falling within the nature of buying commission and not as includible elements of assessable value, giving the applicant a strong case for interim relief.

Conclusion: The remaining pre-deposit of duty was waived and the stay petition was allowed.

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