TaxTMI 
TaxTMI 
1997 (7) TMI 387
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....i 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 had [been] conducted, the Customs departme....
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..../- 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 substantiated by indicating which of these elements con....
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.... 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 post import expenses need not be declared is no....