https://www.taxtmi.com/caselaws?id=113097 Agency commission paid by the buyer was includible in the assessable value of imported printing machines under Rule 9 of the Customs Valuation Rules, 1988, because commission and brokerage not included in the price must be added for valuation. The claim that the payment also covered installation and technical advice was not accepted on the record, as the correspondence showed the amount being shown as commission in the accounts and there was no reliable basis to split it into separate components. On that footing, the valuation treatment was upheld and no interference was warranted with the Collector's confiscation and redemption orders. en-us Fri, 13 Sep 1996 00:00:00 +0530 Thu, 03 May 2012 17:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113097 Agency commission paid by the buyer was includible in the assessable value of imported printing machines under Rule 9 of the Customs Valuation Rules, 1988, because commission and brokerage not included in the price must be added for valuation. The claim that the payment also covered installation and technical advice was not accepted on the record, as the correspondence showed the amount being shown as commission in the accounts and there was no reliable basis to split it into separate components. On that footing, the valuation treatment was upheld and no interference was warranted with the Collector's confiscation and redemption orders. Case-Laws Customs Fri, 13 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113097