https://www.taxtmi.com/caselaws?id=254349 Export incentives could not be denied merely because the declared FOB value included agency commission, where the exports were made under direct contracts with foreign buyers, the shipping bill values matched the tender values and remittances received, and no fraud or inflation of export value was established. The circulars relied upon permitted benefits on FOB value without deduction of agency commission up to 12.5% of FOB value, with deduction required only for commission above that limit. On these facts, the export benefits were correctly allowed, the Revenue's challenge failed, and the Commissioner (Appeals) order was upheld. en-us Mon, 10 Nov 2014 00:00:00 +0530 Mon, 15 Jun 2015 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254349 Export incentives could not be denied merely because the declared FOB value included agency commission, where the exports were made under direct contracts with foreign buyers, the shipping bill values matched the tender values and remittances received, and no fraud or inflation of export value was established. The circulars relied upon permitted benefits on FOB value without deduction of agency commission up to 12.5% of FOB value, with deduction required only for commission above that limit. On these facts, the export benefits were correctly allowed, the Revenue's challenge failed, and the Commissioner (Appeals) order was upheld. Case-Laws Customs Mon, 10 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254349