https://www.taxtmi.com/caselaws?id=45356 Amounts paid to an independent canalising agent as part of the sale consideration for imported goods are includible in customs assessable value unless they are shown to be genuine buying commission for an agent representing the importer abroad. On the facts, the goods were imported in bulk and resold on a high seas sale basis, with no principal-agent relationship or foreign purchasing mandate between the importer and the canalising agent. The service charges therefore did not qualify as buying commission under Rule 9(1)(a)(i), and the customs valuation adopted by the authorities was upheld. en-us Tue, 18 Jan 2000 00:00:00 +0530 Tue, 01 Jul 2014 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45356 Amounts paid to an independent canalising agent as part of the sale consideration for imported goods are includible in customs assessable value unless they are shown to be genuine buying commission for an agent representing the importer abroad. On the facts, the goods were imported in bulk and resold on a high seas sale basis, with no principal-agent relationship or foreign purchasing mandate between the importer and the canalising agent. The service charges therefore did not qualify as buying commission under Rule 9(1)(a)(i), and the customs valuation adopted by the authorities was upheld. Case-Laws Customs Tue, 18 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45356