https://www.taxtmi.com/caselaws?id=44400 The foreign procurement agent acted only as a purchasing agent for the importer, with the importer retaining final approval over quotations and the goods bought directly in the importer's name. The 3% commission was remuneration for procurement services, not part of the price of the imported machinery, and it did not enhance the goods' value for customs assessment. The Revenue's attempt was limited to adding the commission to the declared invoice value, rather than invoking best judgment valuation after rejection of the invoice. On those terms, the commission was not includible in the assessable value. en-us Tue, 10 Dec 1996 00:00:00 +0530 Mon, 07 Jul 2014 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44400 The foreign procurement agent acted only as a purchasing agent for the importer, with the importer retaining final approval over quotations and the goods bought directly in the importer's name. The 3% commission was remuneration for procurement services, not part of the price of the imported machinery, and it did not enhance the goods' value for customs assessment. The Revenue's attempt was limited to adding the commission to the declared invoice value, rather than invoking best judgment valuation after rejection of the invoice. On those terms, the commission was not includible in the assessable value. Case-Laws Customs Tue, 10 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44400