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        Case ID :
        DGFT

        Inclusion of commission in the FOB value for calculation of DEPB entitlement

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        Agency commission limit affects DEPB entitlement; commissions above permitted cap are excluded from FOB for benefit calculation. Agency commission may be included in FOB value for DEPB credit only up to a prescribed cap; any commission exceeding that cap must be deducted from the FOB value for granting DEPB benefit, consistent with prior DGFT, customs and Exchange Control Manual guidance.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Agency commission limit affects DEPB entitlement; commissions above permitted cap are excluded from FOB for benefit calculation.

                                Agency commission may be included in FOB value for DEPB credit only up to a prescribed cap; any commission exceeding that cap must be deducted from the FOB value for granting DEPB benefit, consistent with prior DGFT, customs and Exchange Control Manual guidance.


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