https://www.taxtmi.com/caselaws?id=93175 Customs valuation of imported machinery could not be enhanced by adding commission charges on a uniform percentage basis where the only actual transfer charge proved was US $ 500 for documentation and communication expenses. In the absence of any commission agent arrangement, and with the actual transfer cost specifically established, the authorities had no basis to load value by 3% or 2% as reduced in appeal. The addition to assessable value was held unsustainable, and the duty collected on the added amount was directed to be refunded to the assessee. en-us Fri, 10 Sep 1999 00:00:00 +0530 Tue, 08 Nov 2011 17:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93175 Customs valuation of imported machinery could not be enhanced by adding commission charges on a uniform percentage basis where the only actual transfer charge proved was US $ 500 for documentation and communication expenses. In the absence of any commission agent arrangement, and with the actual transfer cost specifically established, the authorities had no basis to load value by 3% or 2% as reduced in appeal. The addition to assessable value was held unsustainable, and the duty collected on the added amount was directed to be refunded to the assessee. Case-Laws Customs Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93175