https://www.taxtmi.com/caselaws?id=104383 3% service charges collected by a canalising agency on imported goods were held not to form part of the customs assessable value. The Tribunal reasoned that inclusion was justified only if the amount fell within transaction value under the customs valuation rules. Because the charge was buying commission collected by the canalising agency, and not commission or brokerage paid by a foreign supplier, it was excluded from assessable value. No addition could therefore be made to the invoice price on this basis, and the assessee succeeded. en-us Fri, 15 Jan 1999 00:00:00 +0530 Tue, 28 Feb 2012 18:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104383 3% service charges collected by a canalising agency on imported goods were held not to form part of the customs assessable value. The Tribunal reasoned that inclusion was justified only if the amount fell within transaction value under the customs valuation rules. Because the charge was buying commission collected by the canalising agency, and not commission or brokerage paid by a foreign supplier, it was excluded from assessable value. No addition could therefore be made to the invoice price on this basis, and the assessee succeeded. Case-Laws Customs Fri, 15 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104383