2006 (3) TMI 537

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....e Appellant. Shri A. Hore, JDR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - We have heard both the sides. The applicant challenges the order of the Commissioner (Appeals) upholding the order-in-original by which the appellant was ordered to pay Rs. 64,47,244/- being duty short levied on the ground that 8% of net FOB value which was to be paid by the appellant ....

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....ow and submitted that the amount has been correctly included in the value of the goods for the reasons given by the authorities below. 4. Prima facie it would appear that payments which were required to be made to the Indian agent of the foreign supplier in respect of engineering and service charges payable for engineering service rendered for the equipment already supplied cannot be inclu....