1996 (11) TMI 159

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....pondents. [Order per : J.H. Joglekar, Member (T)]. -  The appellants imported an Offset Printing Machine supplied by M/s. Kovo Foreign Trade Corporation, Praha, Czechoslovakia for C.I.F. value of Rs. 10,80,000/-. In the relevant columns in the Bill of Entry, the fact of payment of agency commission was not shown. Subsequently, the Customs established that M/s J. Mahabeer & Company Priva....

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.... the appellants had paid only 10%, he would load price by 20%. He confirmed the duty payable on the quantum of value so added. He also ordered confiscation of machinery but permitted its redemption on payment of fine and refrained from imposing penalty on the appellants. 2. We have heard Shri K.K. Anand, Advocate for the appellants and Shri T.R. Mallick, S.D.R. for the Revenue. 3. ....

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....n the combined Order No. 3474-3475/96-A in the case of M/s Ranking Press and M/s REPRO decided on merits, the Tribunal observed that since the commission and other charges were being shown as "commission" in the accounts maintained by M/s. Mahabir, the claim that this amount was divisible on three counts, namely, commission, installation charges and technical advice, was not maintainable. On this ....

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....the amount charged by M/s. J. Mahabir & Co. was 10 per cent of the C.I.F. value. The order of the Commissioner loading the value at 20 per cent, therefore, cannot sustain. 7. Although the appellants have made the plea that even the 10 per cent has not been paid by them, no serious contest was offered on this count by the ld. Advocate during the present hearing. In fact, in the written subm....