2013 (12) TMI 1274

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....ration of the order of the Commissioner (Appeals). It has been alleged that the respondent collected certain expenditure towards documentation, inspection and royalty charges from the importers, which would be included in the taxable value. The adjudicating authority confirmed the demand of tax for the period October 2002 to March 2007. The Ld. Commissioner (Appeals) modified the order to the effe....

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....customers which is not reimbursable expenses. 3. Ld. Advocate for the respondent submits that since the applicant is a C&F agent, there is no question of collection of amount from the importer. He further submits that at least the amount of penalty deposited by them should be released. 4. After considering the facts and circumstances of the case, we accede to the prayer of Ld. AR that the amount....