1997 (7) TMI 387

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....r the Respondents. [Order per : Gowri Shankar, Member (T)] - Each of the appellants imported a consignment of 745 four colour offset printing machine from M/s. Kovo Foreign Trade Corporation, Czechoslovakia. Each of the Bill of Entry filed for clearance did not indicate any amount payable to M/s. J. Mahabeer & Company Ltd., who are the indenting agent. On the basis of investigations which ha....

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.... redeem on payment of fine of Rs. 25,000/- in each case. Hence these appeals. 2. Appellants are absent and have requested decision on merits. We have heard the Departmental Representative. 3. The contention in the appeal that 20%, which was paid to M/s. Mahabeer & Co. included, not only commission but also comprised technical advice and installation charges has not been substantiat....

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....hether the company had installed the machine or not. In the absence of any substantiation, we are unable to agree that only a part of the 20% should be included as commission. 4. The contention that there was no wilful misstatement or misdeclaration to evade duty and appellants were under the genuine impression that the commission, charges towards technical advice and installation, being p....