CESTAT Kolkata: No duty addition for consignment agent commission.

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellants, setting aside the impugned order. Duty paid on the full value received from buyers through a consignment agent without claiming any deduction did not require addition of the consignment agent's commission to the assessable value.

---

---

The Appellate Tribunal CESTAT, Kolkata heard the case where duty was paid on full value received from buyers through a consignment agent. The duty was paid without claiming any deduction, so the consignment agent's commission does not need to be added to the assessable value. The impugned order was set aside, and the appeal was allowed in favor of the appellants.

---