https://www.taxtmi.com/caselaws?id=115396 For waiver of pre-deposit, documentation and service charges were examined to see whether they were prima facie buying commission paid to an overseas agent representing the importer in the purchase of goods. On a prima facie view, those charges were treated as falling within the nature of buying commission and not as includible elements of assessable value under the Customs Valuation Rules. Because the applicant had already deposited part of the duty and penalty, the remaining pre-deposit of duty was waived and stay was granted. en-us Wed, 01 Jun 2005 00:00:00 +0530 Tue, 29 May 2012 13:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115396 For waiver of pre-deposit, documentation and service charges were examined to see whether they were prima facie buying commission paid to an overseas agent representing the importer in the purchase of goods. On a prima facie view, those charges were treated as falling within the nature of buying commission and not as includible elements of assessable value under the Customs Valuation Rules. Because the applicant had already deposited part of the duty and penalty, the remaining pre-deposit of duty was waived and stay was granted. Case-Laws Customs Wed, 01 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115396