https://www.taxtmi.com/caselaws?id=253893 Excess freight retained by a collection agent was not includible in the assessable value of goods cleared by the manufacturer because the agent only procured orders, arranged transport and collected sale proceeds on behalf of customers, while the goods moved directly from the factory gate on invoices showing assessable value and duty payment. In the absence of tangible evidence that the manufacturer collected or received any part of the excess freight, or that sale price was disguised as freight, the two entities remained separate legal persons and operated independently. The duty demand, interest and penalties were therefore unsustainable. en-us Fri, 11 Jul 2014 00:00:00 +0530 Sun, 07 Dec 2014 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253893 Excess freight retained by a collection agent was not includible in the assessable value of goods cleared by the manufacturer because the agent only procured orders, arranged transport and collected sale proceeds on behalf of customers, while the goods moved directly from the factory gate on invoices showing assessable value and duty payment. In the absence of tangible evidence that the manufacturer collected or received any part of the excess freight, or that sale price was disguised as freight, the two entities remained separate legal persons and operated independently. The duty demand, interest and penalties were therefore unsustainable. Case-Laws Central Excise Fri, 11 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253893