TMI Blog2000 (1) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... rd, on the contrary, shows that the MMTC on its own goes through the process of identifying the foreign supplier from whom it purchases the goods in question on its own without representing any particular buyer in India and sells the same to the purchaser on high seas sales basis to the Indian buyers like the appellant. Purchase by MMTC from the foreign seller and subsequent sale by it to the Indian buyers are independent of each other. Therefore, MMTC when it includes service charges in its sale consideration, it does not include the same as "buying commission". Therefore, this contention of the appellant is rejected. Thus we should also take notice of the fact by virtue of the high seas sales through which the appellant purchased the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e raw asbestos in bulk purchasing the same from the foreign sellers. It then enters into sale agreement on what is known as high seas sales basis with the various users of raw asbestos. Consideration paid by the purchasers of the raw asbestos from the MMTC (which includes the appellant) includes apart from the purchase value incurred by the MMTC an additional sum equivalent to 3.5 per cent of the C F value of the imports as service charges. 3.On applications being made for refund based on a claim that service charges collected by the MMTC cannot be subjected to levy of customs duty, the appellant, who suffered adverse orders before all the authorities below including the Customs, Excise and Gold (Control) Appellate Tribunal, has preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... os for which the MMTC charges apart from the sale consideration paid by it to the foreign buyer an additional sum as service charges. It is an admitted fact that there is no relationship of a principal and an agent between the purchaser like the appellant and the MMTC. The MMTC admittedly does not buy the raw asbestos for and on behalf of any particular consumer of raw asbestos in India. On the contrary, it makes a bulk purchase to cater the needs of various consumers of the raw asbestos in India and it is only after the goods are sold on the basis of high seas sales, the goods become the property of the purchasers like the appellant. 7.The argument of agency is obviously put forth to invoke the benefit of exemption granted to "buying com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s service charges in its sale consideration, it does not include the same as "buying commission". Therefore, this contention of the appellant is rejected. 8.It is lastly contended on behalf of the appellant that by the inclusion of service charges in the assessable value of the imported goods, the Customs Authorities have imposed a heavy and unreasonable burden on them. We are not impressed with this argument either. Assuming the burden of duty is heavy, this Court has held that the same cannot be avoided on that ground. That apart, it must be noticed that if the appellant had been permitted to import independently, it would have incurred substantial expenses in identifying a foreign supplier and negotiating the terms of the sale with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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