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of <h1>Appellate tribunal orders duty refund on excess commission charges for import of manufacturing equipment</h1> The appellate tribunal allowed the appeal, ordering a refund of duty collected on excess charges for commission related to the import of Extrusion Sheet ... Valuation The appellate tribunal allowed the appeal of the appellants who imported Extrusion Sheet Manufacturing Equipment and transferred it on high sea sales basis within the same company. Customs authorities added 3% to the value for commission charges, but it was reduced to 2% in appeal. The appellants argued that only US $500 was charged for documentation and communication expenses. The tribunal found no justification for the additional charges and ordered a refund of duty collected on the excess amount over US $500.
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